ANNUAL REPORT 2016/2017

Empowering Lives, Enabling Communities towards an Inclusive Society Artists’ Profiles Tributes

Dr Francis C. Chen 1939-2016

r Francis C. Chen, APSN‘s Emeritus President 2 Dand Pioneer Founding Member passed away on 6 October 2016. Since the establishment of the 1 Association, Dr Chen spearheaded fundraising activities and planned the curriculums and frameworks for the association from scratch. His 40 years of dedication helped build APSN from its humble beginnings to where it stands today. Dr Chen is fondly remembered for his passion, resilience and his belief in creating a haven where people with mild intellectual disabilities is valued and equipped with skills and knowledge to become an independent individual. 4

3 Mr M.K. Wong 1929-2016

r M.K. Wong, one of APSN’s Founding MMembers, passed away on 27 November 2016. Mr Wong was honoured for his long service and dedication to APSN at the APSN 40th Anniversary Gala Dinner. He was awarded the Pingat Bakti Masyarakat in 1987 for his 5 contribution to Special Education in . In 2003, Mr Wong was conferred an Honorary 6 Life Membership of the Asian Federation on Intellectual Disabilities (AFID), one of the only 7 honorary members and the only one from 1„ Artwork Title: Starry Night 4„ Artwork Title: Beautiful Kampung Singapore. The following year, he was awarded Colouring done by Art Club Name of Student: Nabilah Tsabitah Bte Mohd Zakir the Public Service Star. Mrs Liza Ow, a long School: APSN School Age: 13 years old serving staff of APSN and current Principal of School: APSN Katong School 2„ Artwork Title: Flowers APSN School, remembers Mr Wong Name of Student: Tong Hwee Jee Karen 5„ Artwork Title: House by the River as a caring person who used his professional Age: 20 years old Name of Student: Cheong Wai Yee expertise as a psychologist to help diagnose School: APSN Centre for Adults Age: 11 years old School: APSN Chaoyang School children with mild intellectual disability. 3„ Artwork Title: Wire Sculpture Name of Students: M.Pooja / 6„ Artwork Title: Grandma’s Mansion Jalisher Rahman / Nur Marissa Name of Student: Amirah Binte Amran Age: 18 years old Age: 15 years old School: APSN Delta Senior School School: APSN Tanglin School

Empowering Lives, Enabling Communities 1 Contents

About APSN...... 3 President’s Message...... 4 OUR VISION Empowered Lives for an Engaged My APSN Journey...... 8 Community and Inclusive Society Nurturing Our Young One For Tomorrow Understanding Mild Intellectual Disability (MID)...... 12 OUR MISSION Enabling Persons with Special Needs to be Hopes for a Child...... 14 Active Contributors of Society Supporting Caregivers...... 18 Inspiring and Building Capabilities of Championing in Sports & Flourishing in the Arts...... 22 Partners and the Community Preparing Our Child For Employment Leading and Advocating towards an Vocational Training...... 30 Inclusive Society Sheltered Enterprises...... 34 Job Placement...... 38 Our Alumni and Volunteers...... 42 OUR VALUES Integrity Allied Professional Services...... 46 Doing what is right and upholding Our Partners And Donors corporate values with accountability Corporate Outreach and Partnerships...... 54 Resilience Donations...... 58 Ability to withstand setbacks with Acknowledgements...... 60 determination to persevere and adapt positively to challenges Corporate Profile Board Members...... 66 Commitment Committee Members...... 68 Focus and dedication to undertake Corporate Governance...... 69 responsibilities in our work towards APSN’s vision and mission Financial Information Financial Statements...... 72 Respect Consideration and regard for the rights of different stakeholders in the best interest of the organisation

2 APSN Annual Report 2016 Empowering Lives, Enabling Communities 3 President’s Message

persons with mild intellectual disability through MOE Innovation Award for its programme our four special education schools and adult which enhances transition curriculum to prepare President’s Message vocational training centre. This APSN Journey students in the transition programme to be work serves to maximise each individual’s potential ready. The curriculum comprises a newly created 40 Years of Journey to lead a full and independent life. This year, we module of Work Skills Training Curriculum, witnessed the graduation of 94 APSN Delta Senior Customised Work Related Behaviours Videos School students, of which an overwhelming 97% and Integrated Learning Journeys for students successful employed graduates in large multi- and their parents / caregivers. By leveraging on national companies across various industries. Information and Communications Technology (ICT) as an enabler and infusing technology Winning at the International Games – across curricula in lessons, APSN Tanglin Para Games and Special Olympics School’s Mr Mark Kuo was also accorded the Beyond academic and vocational training, APSN Leading Foundation Teacher by the National firmly believes that arts and sports are essential Institute of Education (Early Childhood and curriculum to celebrate the abilities of our Special Needs Education Academic Group). students. In 2017, more than 120 APSN students He was the only recipient from a Special represented Singapore in various international Needs School to be awarded for his significant competitions, such as the Special Olympics contributions to the care and teaching of children World Winter Games, Fazza International IPC in the fields of early childhood and special needs Athletics Grand Pix Competition and ASEAN Para education. These educators are truly an asset to Games. One success story is Suhairi Bin Suhani. APSN and the wider community. When Suhairi first joined APSN Chaoyang School at the age of nine, he participated in the Dance Strategic Partners and Volunteers 016 was a very memorable year for the to lead and advocate toward an inclusive society. co-curricular activity. Through his physical APSN has also grown in strength through our 2Association for Persons with Special Needs Concurrently, the board had envisioned the next education lessons, he later discovered a passion strong partnerships with like-minded partners, (“APSN”), as we celebrated our “Sparkling 40”. lap of 3-5 year plan with four strategic thrusts: for sports in the form of competitive long- donors and volunteers. In the last 40 years, over What commenced as a journey by Dr Dixie Tan Thought Leadership and Advocacy; Research jumping and running. He has since participated 350 partners and 480 volunteers joined hands when she pointed out that she has a dream and Curriculum Enhancement; Enhancing Alumni in many overseas international competitions with us to make a difference to the specials for our students, APSN has since journeyed Engagement; and Enhancing and Developing such as the 2011 Special Olympics and won his needs community. Our annual signature event, for 40 wonderful years of contribution to the new job capabilities. first medal in 2015’s ASEAN Para Games. He the APSN Carnival also saw a turnout of more Mild Intellectual Disability community. At the will also represent Singapore in the 2017 ASEAN than 2,000 attendees and greatly contributed 40th anniversary the distinguished presence of ENABLING PEOPLE WITH Para Games. Suhairi’s journey was challenging to the final fund-raised cash proceeds of a Ms Grace Fu, Minister for Culture, Community SPECIAL NEEDS TO BE ACTIVE as he juggled studies, on-the-job training, and his whopping $1.8 million in the financial year 2016. and Youth graced the occasion which gave CONTRIBUTORS OF SOCIETY own competitive training. He embodied the traits acknowledgement to 40 trailblazers which of perserverance and resilience which APSN Reaching out to Alumni Members comprised staff, volunteers, alumni and More than 1,200 Successful Skills inculcate in every of our students. There is a need to reskill and strengthen our partners. While we learnt from our history and Development and 97% Successfully alumni which is fast reaching to 5,000 members. acknowledged our pioneers, we aspire our next Employed APSN Delta Senior School INSPIRING AND BUILDING We are constantly expanding our network and lap towards being a strong advocate and thought Students CAPABILITIES OF OUR PARNTERS outreach capabilities to better understand and leader for the special needs sector. APSN provides specialised educational pathways AND THE COMMUNITY support them in their lifelong learning journey. for persons with special needs. The school The current suite of services offered to the alumni RENEWED VISION AND MISSION curriculum comprises functional academics, as Award-winning and Dedicated include Counselling and Guidance, Job Coaching, At the inaugural townhall meeting on 25 well as visual and performing arts to build core Teachers Occupational Therapy, Referral Assistance, Legal November 2016, 400 APSN staff conceptualised literacy, numeracy and social skills. Vocational Behind every successful organisation stands Aid, as well as Training and Re-training at various the vision, mission and values, jointly embarking training is offered to students aged 13 and quintessentially its passionate people. In social enterprises operating under APSN. on a new journey towards the aligned vision of above in different domains. From 17 years of age this year’s MOE-NCSS SPED Teacher Award “Empowered Lives for An Inclusive Community students undertake further competency-based Ceremony, APSN Katong School’s Ms Tay Wan LEADING AND ADVOCATING and Engaged Society”. With a renewed vision and vocational programmes to obtain broad industry Ting was one of the recipients selected among TOWARDS AN INCLUSIVE SOCIETY mission, APSN has built new direction towards skills and Workforce Skills Qualification (WSQ) 156 teachers, recognised for providing a well- to enable people with special needs to be certifications, facilitating their transition into rounded education for students with special Establishing Sheltered Enterprises active contributors of society, inspire and build the community. In 2016 alone, we have enabled needs. At the same award ceremony, APSN Another significant milestone for APSN this capabilities of partners and the community, and the training and upskilling of more than 1,200 Delta Senior School also received the NCSS- year was the establishment of our sheltered

4 APSN Annual Report 2016 Empowering Lives, Enabling Communities 5 enterprise, the APSN Mystical Café for All her N-Levels in Institute of Technical Education and the first-of-its-kind Vertical Farm. The Central while working. Her determination paid off APSN has a total of 407 staff serving café provides trainees from the APSN Centre when she was later employed by APSN Chaoyang for Adults (CFA) with real-world training School as an IT Teacher Aide. The role enables environment to learn valuable skills that enhance her to capitalise on her knowledge to assist 1,238 specials needs persons their employability. One of the key highlights students during occupational therapy. Even presents the farm-to-plate concept of the café after 14 years of employment, Mumtash never in our 4 special education schools which are freshly grown in the in-house vertical stopped learning. She set a target of attending at farm, harvested and served. least one training course each year and devotes and 1 adult vocational training centre her free time to volunteerism, lending a helping First-of-its-Kind Vertical Farm hand to those in need. I am pleased to share Training Facilities that 7 past students and trainees are now also The Vertical Farm which is part of the horticulture staff in APSN, modeling the way to an inclusive Number of APSN Students training programme in APSN CFA was launched workplace. Moving forward, APSN will continue in July 2016 by Minister Tan Chuan Jin. This to explore new opportunities which help our has been reported by The Straits Times as the beneficiaries gain due recognition as valued first Vertical Farm in Singapore that is used for members of their community. training purposes. The clients are taught the steps of germination to the process of harvesting LOOKING FORWARD the crop. They are also taught the mechanics 2017 is an exciting year ahead for APSN as (transplanting, maintenance, soil care and we transform, renew our vision and mission, Primary Secondary Post-Secondary mixing) behind growing the crops. instill new values, establish new enterprise programmes, and strengthen the special needs Education Education Education Building an Inclusive Society through ecosystem by training caregivers and attracting APSN Katong School APSN Katong School APSN Delta Senior School Mystical Café for All alumni to meet the evolving needs of our Since its inception, many visitors have beneficiaries. APSN will scale our operations and complimented its cosy ambience and high enhance our facilities to accommodate specialist 93 106 372 quality of food served. We were privileged that training and schemes for beneficiaries of all the Café has been well covered by media like ages, the general public, and caregivers. Moving APSN Chaoyang School APSN Tanglin School APSN Centre for Adults Channel 5, Today, Straits Times, Radio stations, forward, we hope to focus our efforts on early- including Corporate events, and Emeritus Senior intervention strategies for children below the age Minister Goh Chok Tong who hosted his grassroot of seven and life-long support to beneficiaries 279 240 148 sessions at the cafe. Our café is also frequently beyond their retirement age for a dignified utilised as a venue for events which showcase life. While government has taken the lead in the wonderful abilities of our trainees. The identifying roles and responsibilities in which the café’s proceeds are channelled back to support differently abled can serve, in Singapore’s vision APSN Staff APSN’s programmes and provide an allowance of inclusiveness. I have strong conviction that for the trainees. On a macro perspective, by APSN stands at the forefront of that effort. In fostering interaction between the public and our continuation to the dream started by Dr Dixie Tan, 71% trainees, we help employers to understand their we look towards creating a future of possibilities 20% Teachers / capabilities, as well as, build acceptance towards so that our students can materialise each and Instructors / an inclusive society. every of their dreams. Trainers / Job Coaches SUCCESS STORIES AND JOURNEYS 9% In addition, we featured many of our students’ Victor Tay Allied Professionals success stories and journeys through various President media platforms and occasions over the last Association for Persons with Special Needs Support Staff year. One example is Mumtashbagum D/O Haji Maideen. After graduating from APSN Delta Senior School in 2000, Mumtash took up IT courses on her own initiative, and even completed

* Data Statistics as at 31 May 2017

6 APSN Annual Report 2016 Empowering Lives, Enabling Communities 7 APSN Pathway

Secondary Schools My APSN Journey 13–16 Years Old

“Maximising my potential to lead a full and independent life.” Secondary Education Providing holistic vocational education and life skills

APSN Katong School*

APSN Tanglin School

Primary Schools 7–12 Years Old

Primary Education Building core literacy and numeracy skills APSN Delta Senior School APSN Katong School* APSN Chaoyang School 17–21 Years Old

WSQ Work Exprerience Programme APSN Student Care Centre 4–5 Years Student Care Services Provision of before-and-after school child care services Workplace Literacy & for students Numeracy Programme 2 Years

Higher Education

Open Employment APSN Centre for Adults APSN Alumni Centre 17 Years and Above

Financial Advice Caregiver Support Medical Care Legal Aid Supported Employment Dental Care Job / Employer Relationship Allied Professionals Social & Recreation Sheltered Enterprise

Training

*APSN Katong School is a full-fledged school offering both primary (7 to 12 years old) and secondary (13 to 16 years old) programmes.

8 APSN Annual Report 2016 Empowering Lives, Enabling Communities 9 Nurturing Our Young One For Tomorrow Nurturing Our Young One For Tomorrow

Disorder Characteristics Understanding Mild Intellectual disability involves impairments of general mental abilities that impact adaptive Intellectual Disability (MID) functioning. Some of the common problems faced by MID individuals may include:

• Difficulty remembering what Intellectual disability is a development disorder where the is taught individual faces more difficulty than others in grasping • Takes a longer time to learn concepts and solving problems. • Poor understanding skills • Weak problem solving • Short attention span • Poor social skills Significant limitations in intelligence • Poor coping skills (classified as an IQ level of 50–70) • Shouting Diagnosis & Treatment • Tantrums IQ 50-70 Mild ID 80% of ID Population Where there is a co-existence of mental illness • Meltdowns and intellectual disability, accurate diagnosis and treatment are particularly challenging because IQ 35-49 Moderate ID 12% of ID Population of the individual’s impaired cognitive abilities and While intellectual disability does not have attention, functional deficits, communication a specific age requirement, an individual’s difficulties, and other co-morbid developmental IQ 20-34 Severe ID 7% of ID Population symptoms must begin during the developmental disabilities, such as autism. period and are diagnosed based on the severity IQ <20 of deficits in adaptive functioning. The disorder For people with intellectual disability, mental Profound ID 1% of ID Population is considered chronic and often co-occurs with disorders can seriously affect their daily other mental conditions, such as: functioning, disrupt family relations, and prevent access to community resources for care, • Autism Spectrum Disorder training and habitation. The mental disorder (ASD) often manifests as behavioural difficulties or Significant limitations in the skills needed to live changes, which require a proper assessment and work in the community, including difficulties • Down Syndrome (DS) from an inter-disciplinary team of mental health professionals, so that appropriate treatment can with communication, self-care, social skills, safety, • Attention Deficit be given. Treatment includes the judicious use of and self-direction. Hyperactivity Disorder medicines, behavioural therapy and occupational (ADHD) therapy. The treatment plans usually look • Cerebral Palsy (CP) into addressing sensory issues, improving communication skills, advising on environmental • Epilepsy manipulation, changing maladaptive behaviour and optimising functional capabilities. Limitations in intelligence and living skills are evident in the developmental period (i.e. before the person is aged 18 years) Reference American Psychiatric Association www.psychiatry.org Institute of Mental Health https://www.imh.com.sg/clinical/page.aspx?id=255

12 APSN Annual Report 2016 Empowering Lives, Enabling Communities 13 Nurturing Our Young One For Tomorrow

Hopes for a Child

“We were sad and devastated when we first found out that Marisa is a special need child. As much as we wanted her to be normal, but we can see that she is unable to cope in the mainstream. She wasn’t able to count and spell. But after she came over to APSN Chaoyang School, she is able to do all the counting and learning. My child is able to learn more in the school and at her own pace. We can see that she is much more capable of doing things that she couldn’t in the past.”

Mr Noor Azhar Ahmad Marisa’s Father

14 APSN Annual Report 2016 Empowering Lives, Enabling Communities 15 Nurturing Our Young One For Tomorrow

All kids need is a little help, a little are crucial to fully optimise their potential and hope, and someone who believes abilities for learning and independent living.

in them. At APSN, APSN Chaoyang School and APSN “ Magic Johnson Katong School provide specialised education for mild intellectual disability students (IQ 50 -70), setting the stage in building a strong foundation for our young ones. The primary education curriculum of both schools, suited for students aged 7 to 12, comprises functional academics, All parents harbour the universal hope that their children will visual and performing arts to build core literacy, grow up happy,” hearty and healthy. For many parents, the joy numeracy and social skills. Other than offering the general Mild Intellectual Disability (MID) of fatherhood or motherhood manifests vicariously through programme, Autism Specturum Disorder (ASD) the happiness of their children. structured programme is also offered in these APSN Primary Education schools. A child’s formative years are crucial for cognitive, social, emotional and physical development. APSN Katong School is the only school providing or Mr. Noor Azhar Bin Ahmad and his wife, of a customised curriculum and professional Therefore, it is essential to identify individual a complete suite of primary and secondary Fhope and joy seemed elusive when their child special needs educators and facilitators, Marisa learning needs in primary schools and to provide education under APSN, catering to special needs Marisa was diagnosed with Mild Intellectual has been able to grow in self-confidence and them with the foundational knowledge that children aged 7 to 16. Disability (MID). Her condition impaired her blossom. She was able to learn at a customised cognitive processes and her pace of learning. Mr pace which best suited her level of development, Azhar grappled with despair and anxiousness helping her build strong fundamentals for future as he feared that his child may not fit into any learning. institution of learning. Student Enrolment With the patience and guidance of her teachers, as at 31 May 2017 Their worries were put to rest when Marisa Mr Azhar has high hopes that his daughter will enrolled in APSN Chaoyang School. With the help continue to grow her capabilities and skillsets.

APSN Chaoyang School APSN Katong School

33 74 205

60

Total: 279 Total: 93

MID ASD

16 APSN Annual Report 2016 Empowering Lives, Enabling Communities 17 Nurturing Our Young One For Tomorrow

Supporting Caregivers

“My daughter has been with APSN Student Care Centre for more than 1 year. In the past, she was not able to sit still for too long, button up her shirt well and exercise independently. But now, Gale is able to able to listen to instructions better, her attention span has improved and she is able to dress up appropriately by herself. I am proud that she is now able to be a more independent person be it socially or in play.”

Ms Karen Chew Gale’s Mother

18 APSN Annual Report 2016 Empowering Lives, Enabling Communities 19 Nurturing Our Young One For Tomorrow

Located within the premise of APSN Chaoyang School, the Centre provides additional safety Caregiving will never be one-size-fits-all. and convenience to both students and parents. Nancy L. Kriseman The conducive and supportive environment facilitates growth, development and learning, “ giving working parents a piece of mind. APSN Student Care Centre APSN Student Care Centre (SCC) was SCC Staff Statistics” established in 1992 to provide before-and-after (as at 16 May 2017) Number of Students on school care programmes for special needs Student Care Fee Assistance students, aged 7 to 12. (SCFA)

Centre Supervisor 1 16 Student Enrolment Programme 2 as at 16 May 2017 Coordinator General Staff 1 Number of Students paying full Student Care Centre Fee 6

Number of Students 2 with ASD (as at 16 May 2017)

Mild 1 Moderate 1 Severe 0

12

Number of Students with Total: 18 MID 16 AM PM

20 APSN Annual Report 2016 Empowering Lives, Enabling Communities 21 Nurturing Our Young One For Tomorrow

Championing in Sports

“Over the years, Raziq started to become more expressive and vocal in class, and began to ask questions when he did not understand what was being taught, whereas previously he just kept to himself. He also began to guide his peers during lessons as well. As such, he was nominated to become a school prefect. During the same period, he also started to show his sporting ability in various sports, especially in soccer and swimming, overtaking his peers during trainings and competitions. This year (2017), Raziq was nominated for the Lee Kuan Yew Exemplary Student Award. I have seen Raziq come a long way from being a shy boy lacking in confidence to the strong student leader and athlete that he is today.” Ms Araxes Ang Teacher APSN Tanglin School

Flourishing in the Arts

“When Yamin was younger, he struggled with verbally expressing himself to others. His parents realised that he stutters which affected his self-esteem. However, they also discovered that Yamin has a strong interest in art. He could express himself confidently on the drawing paper, injecting his creativity in any given artworks. His beautiful artworks have been displayed around the school and graced the cover of the APSN Katong School’s student handbook. One of his paintings was also sold during APSN Gala dinner. In the future, he hopes to expand his art repertoire and continue to use art as a means to express himself.”

Ms Suhaidah Teacher APSN Katong School

22 APSN Annual Report 2016 Empowering Lives, Enabling Communities 23 Nurturing Our Young One For Tomorrow

APSN Katong School SOCIAL EMOTION Admission Year: 2016 Social emotion learning equips students with Every student can learn, just not on skills to recognise and manage emotions, New Students New Students challenges, develop care and concern for others, from APSN from Other the same day, or in the same way. make responsible decisions and establish Chaoyang School Non-APSN Schools George Evans positive relationships. “ 5 22 PHYSICAL EDUCATION AND SPORTS Total No. of Physical fitness and health education, as well New Students as games and sports skills acquisition train and provide students with skills and knowledge to APSN Secondary Education 27 lead active and healthy lives. Transitioning from primary to secondary school, special needs students are exposed to curriculum ” ARTS beyond building core literacy and numeracy APSN Tanglin School Both visual arts and performing arts provide skills, such as holistic vocational training and life Admission Year: 2016 students with opportunities to explore their skills. Special needs students aged 13 to 16 can interest and demonstrate freedom of expression New Students New Students receive specialised secondary education through with an element of fun, while building character from APSN from Other APSN Katong School and APSN Tanglin School. and values. Chaoyang School Non-APSN Schools

Both APSN Katong School and APSN Tanglin In APSN Tanglin School, Character and School cater to students aged 13 to 16 with mild 57 5 Citizenship sets the foundation for a value- intellectual disability (IQ 50 - 70) and significant Total No. of based special education to nurture character concurrent limitations in adaptive behaviours New Students and citizenship and encourages students to as expressed in conceptual, social and practical be active contributors to the society. A wide adaptive skills. The school curriculum builds 62 spectrum of co-curricular activities implemented students’ competence in the following core across the performing arts, visual arts, clubs learning domains: and sports domains complement the school’s ACADEMIC effort in social development. Information The academic curriculum comprises literacy, Communication Technology (ICT), a key enabler Student Enrolment numeracy and science which are important for teaching and learning, is also introduced to as at 31 May 2017 concepts and skills for everyday lives. support pedagogy and instructional strategies, enabling students to acquire future skills and VOCATIONAL EDUCATION lead independent lives. APSN Tanglin School APSN Katong School This allows students to understand and prepare them for further vocational education, training, work experience and independent living. 38 28

202 78

Total: 240 Total: 106

MID ASD

24 APSN Annual Report 2016 Empowering Lives, Enabling Communities 25 Nurturing Our Young One For Tomorrow

Special Olympics: 9th Special Olympics 5th South East Asia Unified National Games 2017 APSN Students have represented Football Tournament Singapore in the following International Competitions:

Special Olympics World Winter Games – Floorball

5 4 1 Student Representatives Student Silver Medal Representatives

th Special Olympics World 9th Fazza International 4 Winter Games – IPC Athletics Grand Prix Position Speed Skating Competition 2017: UAE Dubai

ASEAN Para Games 2017 139 (Kuala Lumpur) Student Representatives

MD5884_SEAGAMES_4SHEET-PARA TRACK & FIELD FAP.pdf 1 7/6/17 6:11 PM

50 2 1 Gold Medals Student Representatives Student Representative

C

M

Y

CM

MY

CY

CMY K 50 Silver Medals 39 3 1 1 2 Bronze Medals Gold Medals Bronze Medal Gold Medal Student Representatives

26 APSN Annual Report 2016 Empowering Lives, Enabling Communities 27 Preparing Our Child For Employment Preparing Our Child For Employment

Vocational Training

“It is heartening to know that the staff in APSN is continuously collaborating and working on new initiatives to enhance student learning. It is important to understand that everyone play a part in shaping and moulding the student to equip them to face the real world on their own when they leave. Job Coaches alone cannot teach every skill possible, as with other departments. However, because we work with one another, we can provide a holistic approach in educating the students which ultimately benefits them.”

Ms Tay Hsu Li Job Coach APSN Delta Senior School

30 APSN Annual Report 2016 Empowering Lives, Enabling Communities 31 Preparing Our Child For Employment

Vocational Training Number of To provide better employment prospects for Students in students across the four vocational training Everyone is a genius. But if you judge 2017 areas, APSN DSS also offers job attachment opportunities for students to gain first-hand Food & Beverage 69 a fish on its ability to climb a tree, it experience of working in the different industries. Hotel & The exposure facilitates the discovery and will live its whole life believing that it Accommodation 57 identification of interests and potential of these “is stupid. Services students. Horticulture 40 Albert Einstein To date, APSN DSS has partnered more than Retail Operations 83 50 employer companies. By taking time to Transition Programme 43 understand the job requirements of various industries, the school can better match students Year 4 50 to jobs that are a better fit. Vocational education introduced in the post-secondary Year 5 11 curriculum bolster” student employability and facilitates the TOTAL 353 transition of students into the community. APSN Delta Senior School Admission Year: 2016

t APSN Delta Senior School, vocational New Students New Students New Students Atraining is catered to students with mild from APSN from APSN from Other intellectual disabilities from the age of 17 to 21. Total Number of Classes Katong School Tanglin School Non-APSN schools After this period, students may be placed into Total No. of open employment or could continue receiving New Students job employment training at APSN Centre for 28 14 79 30 Adults. 123 There are currently 4 main domains of learning Student Enrolment offered by the school: as at 31 January 2017

1. Hospitality Services 45 2. Landscape Operation

3. Food and Beverage Services

4. Retail Operations

The competency-based vocational programme provides broad industry skills and practical 308 knowledge leading to Workforce Skills Qualification (WSQ) certifications. This equips students with industry-specific capabilities and skill sets expected by potential employers. Total: 353

MID ASD

32 APSN Annual Report 2016 Empowering Lives, Enabling Communities 33 Preparing Our Child For Employment

Sheltered Enterprises

“The main challenge I face is managing a wide variety of trainees with multiple disabilities as well as different support levels. Through experience and knowledge from courses, I learnt that I need to be flexible in my teaching methods and adopt different methods for different trainees. When trainees exhibit emotional or behavioural issues, it is also important to use active listening while supporting their needs.”

Mr Eric Choo Senior Trainer APSN Centre for Adults

34 APSN Annual Report 2016 Empowering Lives, Enabling Communities 35 Preparing Our Child For Employment

serve meals right out of its harvest from the vertical farm, and the Catering Kitchen also Programme Number of provides bento catering services. Cakes and There needs to be a lot more emphasis Trainees cookies sold at the cafe are also prepared in the in-house bakery. These mystical cookies Bakery Enterprise 9 on what a child can do instead of what can even be customised and sold for various he cannot do. Café Enterprise 9 occasions to the public. Catering Beyond training, the centre promotes “ Dr Temple Grandi 12 Enterprise environmental protection by creating upcycled products for sale from materials and second- URL Enterprise 13 hand products donated by neighbourhood homeowners. These sheltered enterprises Contract Work 18 and Upcycling, Retail and Logistic (URL) Enterprise APSN Centre for Adults (CFA) serves as an alternative for APSN programmes, supported by our job coaches, post-secondary education” and caters to special needs adults Training 62 create opportunities for those who are not yet aged 17 and beyond to adulthood. work-ready. All profits are ploughed back into Supported 25 the operational cost for these enterprises and Employment provide a dignified allowance for the clients until suitable employment is found. he vocational training centre provides Over the years, APSN CFA has helped many build Tsheltered enterprise training and job industry-relevant skills through industry relevant placement opportunities. Our trainees are training programmes and especially through the empowered through best practices in vocational establishment of its social enterprises, such as training, realistic on-the-job training and support the Mystical Café for All, Catering Kitchen and services until they are ready for the workforce. Bakery. Mystical Café for All allows trainees to

Trainee Enrolment as at 31 August 2017

14 134 Total No. of Trainers / Instructors at Sheltered Enterprises 11

APSN Centre for Adults Admission Year: 2016

Total No. of Trainees New Trainees New Trainees New Trainees New Trainees New Trainees Total: 148 from APSN from APSN from APSN with Referral from Other Delta Senior Tanglin School Katong School from Alumni Non-APSN School Schools Total No. of 148 MID ASD New Trainees 6 1 2 15 1 25

36 APSN Annual Report 2016 Empowering Lives, Enabling Communities 37 Preparing Our Child For Employment

Job Placement

“Fatin joined our North Point restaurant as a McCafe Barista 4 years ago and we have seen how she has blossomed. At first, she was shy to interact with customers. However, under the mentorship and guidance of the managers from the restaurant, she quickly picked up latte art skills and eventually built up her confidence. She even represented the restaurant in the North Zone Latte Art Competition in 2016.”

Ms Rosnah Bte Jumat Job Coach APSN Delta Senior School

38 APSN Annual Report 2016 Empowering Lives, Enabling Communities 39 Preparing Our Child For Employment

APSN Delta Senior School Progress isn’t always measured on as at 1 April 2017 papers. Little Mama Jama Vocational Number of “ Training Graduates Food & Beverage 27 Total Number of Students Horticulture 3 Work has always been a vital form of self-reliance in any society. Placed for Open Employment Retail Operations 19 In the modern world, paid employment empowers individual 82 Hospitality 32 independence” and enables active contribution to the society. Others 1 TOTAL 82 ersons with special needs may need different Working closely with the teachers and caregivers, Plearning approaches and perhaps, a longer Job Coaches provide sound advice and training runway to be ready for open employment. But in managing our clients’ learning, emotional and with support from their families, schools and the behavioural issues. community particularly the employers, they can live dignified and be contributing members of the Over a one-year period, consistent engagement society too. and monitoring of performance are in place No. of Instructors/ No. of Employer No. of Professional throughout the placement process to assure Trainers/Job Coaches Relations Officer Support Staff In APSN, job placement services are available the fair and equitable treatment of these special at both APSN Delta Senior School (DSS) and needs clients. Together with the Job Coaches, 42 6 12 APSN Centre for Adults (CFA). Job Coaches our Psychologists and Occupational Therapists are assigned to assist in sourcing suitable work also provide the necessary evaluation to assess placement opportunities for the individuals. each individual’s current level of functioning, This is done through discussion with caregivers, needs and holistic wellbeing before and during teachers, employers and the client themselves. employment. APSN Centre for Adults as at 31 July 2017

Vocation Domain No. of Graduates Total Number of Trainees Placed for Food & Beverage 6 Open Employment Horticulture 0 26 Retail Operations 7 Hospitality 6 Others 7 TOTAL 26 No. of Instructors/ No. of Trainers/ Professional Job Coaches Support Staff 21 4

40 APSN Annual Report 2016 Empowering Lives, Enabling Communities 41 Preparing Our Child For Employment

Our Alumni and Volunteers

“I have been volunteering with APSN for the past 1 year. I look forward to planning, executing & leading Y Outings which allow me to interact closely with the beneficiaries and I feel privileged to get to know them better with each interaction. This experience has not only enable me to step out of my comfort zone, it has also taught me to appreciate the simplest meaning of life.”

Ms Esther APSN Centre for Adults Volunteer

“I feel happy and enthusiastic being part of the Alumni of APSN. I get to go for outings in the weekends where I learn many things and make new friends. I also get the chance to pick up new hobbies and explore my hidden talent.”

Ms Aidah APSN Alumni

42 APSN Annual Report 2016 Empowering Lives, Enabling Communities 43 Preparing Our Child For Employment

Alone we can do so little; together we can do so much. Best Buddies Friendship & Y Outing Performing Interest Helen Keller Ambassador Programme Groups “ No. of Buddies Matched No. of Y Outings Conducted No. of Participants in Hand Chimes Ensemble 23 11 15 No. of Volunteers No. of Volunteers Per Y Outing APSN Alumni Programme offers a lifelong support service and No. of Participants in caters to all APSN beneficiaries” who have graduated, gained Harmonica 29 29 employment or are referred to the Centre. It seeks to provide No. of Volunteers Per 9 continual training, new skills training, recreational, guidance, Y Photo Club Session emotional and social support to these individuals. 15

he Alumni Centre aims to imbue a holistic Tintervention in ensuring that five main domains of the special needs population are fulfilled.

1. Social inclusion

2. Caregivers support

3. Meaningful engagement and employment to improve quality of life of Persons with Special Needs

4. Building the Community

5. Case management & referral services through In addition, the Alumni Centre also organises timely intervention various recreational activities and interest groups on a regular basis to stay in touch with its alumni Today, APSN has a current growing database and promote social interaction. The Best Buddies of more than 5,000 alumni members. It is also Friendship and Ambassador Programme, constantly expanding its network to reach out matches special needs individual with volunteer and understand the needs of its members to of similar gender, age group, interests and better support them. The current suite of services geographical location and encourages monthly offered to the alumni include Counselling and meet-ups and weekly communication over a Guidance, Job Coaching, Occupational Therapy, 1-year period. Other than these 1 to 1 meetings, Referrals to relevant organisations, Legal Aid, Alumni can also look forward to large group as well as Training and Re-training at social gatherings, such as Y Outing which is facilitated enterprises operating under APSN. by volunteers.

44 APSN Annual Report 2016 Empowering Lives, Enabling Communities 45 Preparing Our Child For Employment

Allied Professional Services

“As an allied professional in APSN, I identify the needs of the Alumni based on the client-centric approach and support to achieve his/her vocational and social independence. Allied professional interventions also focus to improve Alumni’s age appropriate quality of life.”

Mr Jerome Anto Prakash Senior Occupational Therapist APSN Centre for Adults

46 APSN Annual Report 2016 Empowering Lives, Enabling Communities 47 Preparing Our Child For Employment

It takes a big heart to shape little minds. SOCIAL WORK SERVICES At APSN, our Social Workers: Anonymous ¡¡ Empower and support family members and caregivers by utilising resources within or outside their families to enhance the well- “ being and the quality of life of persons with special needs and their family At APSN, a team of allied professionals, such as psychologists, ¡¡ Interview parents and caregivers of students social workers, speech and language therapists and occupational” to find out their suitability for services in APSN therapists, look after the well-being of all special needs clients, ¡¡ Provide counselling service and support to in school and at the attachment workplace. APSN provides families in need ¡¡ Assess the family’s financial situation and client-centred and holistic intervention services for our students, provide assistance when necessary trainees and alumni. ¡¡ Provide information and direct families to suitable services in other organisations ¡¡ Promote the rights of persons with mild intellectually disability r Jerome, a Senior Occupational Therapist the environment, including the way the task is M(OT) is an allied healthcare professional that performed to better promote participation and ¡¡ Plan and organise parent training workshops uses purposeful activities to help people prevent, independence. The Occupational Therapist reduce and overcome the effect of disabilities. works with the special needs person to help The goal of occupational therapy is for an improve specific skills. They also work towards individual to improve his/her ability to participate educating parents, teachers and others so that and perform in daily activities. Occupational they can help the child be more comfortable and therapy assesses the individual and modifies transit smoothly into the community. PSYCHOLOGICAL SERVICES

At APSN, our Psychologists: ¡¡ Assist people in their everyday lives or within their work environment to help each individual to function better and to prevent the development of problems behaviourally, mentally, and emotionally ¡¡ Conduct intake interview for APSN admission ¡¡ Conduct psychological assessment of social / emotional / behavioural / learning difficulties ¡¡ Develop intervention programmes, such as individual or group therapy ¡¡ Collaborate with other professionals, teachers, instructors and caregivers in implementing intervention ¡¡ Provide training to staff, parents / caregivers, and volunteers ¡¡ Engage in relevant research

48 APSN Annual Report 2016 Empowering Lives, Enabling Communities 49 Preparing Our Child For Employment

OCCUPATIONAL THERAPY SERVICES Total Number of APSN Allied Professionals as at 15 June 2017 At APSN, our Occupational Therapists: ¡¡ Use purposeful activities to help people prevent, reduce or overcome the effects of disabilities to maximise a person’s capacity to perform those tasks and roles essential for productive living, including self-care, leisure and work ¡¡ Conduct intake assessment for APSN admission APSN KATONG SCHOOL ¡¡ Screen and assess students with learning difficulties Occupational Therapist 1 and sensory integration dysfunction Speech & Language Therapist 1 ¡ ¡ Evaluate skills in play / leisure, self-care, school / Social Work Associate 2 work performance, and community living Psychologist / Psychology 2 ¡¡ Plan and carry out individualised or group treatment Associate programmes most suited to the functional needs of the students TOTAL 6 ¡¡ Help students to achieve maximum independence in daily living activities ¡¡ Provide job support for students in supported employment and open employment APSN CHAOYANG SCHOOL APSN DELTA SENIOR SCHOOL ¡ ¡ Provide training to the staff, parents / caregivers, Occupational Therapist 2 Occupational Therapist 3 and volunteers Speech & Language Therapist 2 Speech & Language Therapist 1 ¡¡ Engage in relevant research Social Worker 2 Social Worker / Social Work 4 Psychologist / Psychology 2 Associate Associate Psychologist / Psychology 5 Professional Support Staff 1 Associate SPEECH THERAPY SERVICES Assistant Professional Support Staff 1 Assistant At APSN, our Speech Therapists: TOTAL 9 TOTAL 14 ¡¡ Assess speech, language and communication disorders and implement intervention programmes ¡¡ Screen, assess students with speech, language and communication difficulties APSN TANGLIN SCHOOL ¡¡ Plan and implement individual / group / classroom- Speech & Language Therapist 1 APSN CENTRE FOR ADULTS based intervention programmes Social Worker 2 Occupational Therapist 1 ¡¡ Train staff, parents / caregivers, and volunteers in Social Worker Associate 1 the management of communication with students Psychologist 1 Psychology Associate 1 ¡¡ Provide consultation and collaborate with other Professional Support Staff 1 professionals Assistant Professional Support Staff 1 ¡¡ Provide training to staff, parents / caregivers, and Therapy Aide 1 Assistant volunteers TOTAL 6 TOTAL 4 ¡¡ Engage in relevant research

50 APSN Annual Report 2016 Empowering Lives, Enabling Communities 51 Our Partners And Donors Our Partners And Donors

Corporate Outreach and Partnerships

“Marina Bay Sands’ corporate giving and volunteerism began as early as 2009, even before we started our operations and APSN was one of the first organisations we worked closely with. The association has connected Marina Bay Sands deeply with Singapore’s special needs community and helped us appreciate how we could tap on our resources - not just cash, but also the talent and strength of our team members to give back to the community.”

Mr George Tanasijevich President and Chief Executive Officer Marina Bay Sands

54 APSN Annual Report 2016 Empowering Lives, Enabling Communities 55 Our Partners And Donors

The heart of a volunteer is not measured in size, but by the depth of the commitment to make a difference “in the lives of others. DeAnn Hollis

Corporate Outreach and as the only way to measure a company’s Partnerships worth. They are looking for a greater meaning Corporate outreach is a tool for building a ”beyond daily work. Effective CSR measures community, a platform for companies to give provide employees the opportunity to interact back to society through Corporate Social and engage with people less fortunate than Responsibility (CSR) initiatives. Across the globe, themselves, understand a worthy cause, and corporates are looking past profits and revenues create meaning beyond their daily work. APSN has been very fortunate to partner some of these great companies in various sectors across the island, companies who value long- term meaningful engagement over ad hoc projects solely to meet KPIs. They believe that an organisation’s success is not based solely on its business achievements, but also by the positive role it plays in community engagements and sustainability of the environment. These companies understand the impact of their work on the disadvantaged, of contributing back to the community.

Representing a diversity of industries, Australia and New Zealand Bank, Barclays, Singtel and Marina Bay Sands are some of our valued partners in this journey. They have created a ready environment for students to hone their positive impact in the lives of persons with special skills. Since then, they have supported us in needs through regular social engagements and the sponsorship of APSN charity dinners, and activities, and financial contributions which conducted numerous hospitality workshops have allowed our beneficiaries to benefit from to benefit APSN students, trainees and alumni. industry-specialised training programmes. Marina Bay Sands staff and APSN trainees have also worked together to spring clean the homes Marina Bay Sands is dedicated to helping meet of elderly as a means of giving back to society. Singapore’s social needs and having a positive impact in the local community. In 2013, they contributed to APSN Katong School for the refurbishment of two of its Food & Beverage Training Rooms which help provide an industry-

56 APSN Annual Report 2016 Empowering Lives, Enabling Communities 57 Donations

Donations

$50,000 AND ABOVE $1,000 AND ABOVE Children’s Charities Association Of Singapore Sparkz Pte Ltd Interlocal Exim Pte Ltd Samsui Supplies & Services Pte Ltd Late Sim Geok Kheng SymAsia Singapore Fund Joel Goh (Jason Goh) Seet Chor Hoon (On behalf of OUE Foundation) Ka-Hup Credit Pte Ltd Select Group Pte Ltd Tan Seng Boon $10,000 AND ABOVE Kenzo Interior & Design Semiconductor Technologies & Instruments Pte Ltd Y3 Technologies Pte Ltd Keppel Fels Limited Seng Meng Laundry Service ABR Holdings Limited Y S Phua Holdings Pte Ltd Khi Global Holdings Pte Ltd Seven 7 Senses Barclays Bank PLC Singapore Khor Siew Luan Shangri-La’s Rasa Resort & Spa Shaws Chew How Teck Foundation $1,000 AND ABOVE Koh Kok Ong CDLC Preschool Pte Ltd Ednovation Pte Ltd Kwan Im Thong Hood Cho Temple Silke Groeschke Sehgal & Ramnish Ian Sehgal Eurokars Group Admiralty Primary School Lee Kim Tah Foundation SM Laundry & Linen Pte Ltd Gongshang Primary School Alex Neroth Jacob Leong Suet Yern SMU Bondue Kentucky Fried Chicken Management Pte Ltd Andrew Fam Xian-Xiong Lim Chia Wen Soh Chung Ky / Pizza Hut Singapore Pte Ltd Aspiah Binte Basman Lim Kwee Choo Soh Yixin Kuan Im Tng Temple (Joo Chiat) Benevity Inc Lim Lian Heng Soh Yongji Lee Foundation Boon Siew Hock Lim Tiam Hiong Doreen South East Community Development Council Marina Bay Sands Pte Ltd Bridgestone Tyre Sales Singapore Pte Ltd Lim Wei Choo Speed Credit Pte Ltd Mellford Pte Ltd Char Yong (Dabu) Foundation Limited Lin Chee Lok Steppe Capital Pte Ltd Ntuc Fairprice Foundation Limited Chen Yew Nah Lucetta Weaver Sun City Maintenance Pte Ltd Orchid Laundry Cheryl Lee Xueling Money Matters For Expats Pte Ltd Tan Aik Kim Kerr Raymond Alexander Chew Hwee Boon Muhammad Nadeem Tan Hong Beng Singapore Totalisator Board Chong Hock Ann Nex CorporateIT Pte Ltd Teo Ser Luck Tan Chien Yen Shirley Chow Minyi Ng Ting Ann Teresa Teo Tan Teik Guan Chow Yue Jin Ngee Ann Polytechnic The Purple Parade Ltd Wong Man Kee Nee Lang Joan Mary Chua Meng Seng Pang Ai Chee Felicia Think One Automobile & Trading Pte Ltd Xilinx Asia Pacific Pte Ltd (via NCSS) Committ System (S) Pte Ltd Pang Heng Soon Thio Tse Gan Concorde Container Line Pte Ltd Parkway Hospitals Singapore Pte Ltd Towers Watson Singapore Pte Ltd $5,000 AND ABOVE David Lee Eng Thong Pauline Sim Tractors Singapore Limited David Wang Peh Chee Keong Tracy Ang Pei Fang ABR Holdings Ltd Deli Hub Catering Pte Ltd Pizza Hut Singapore Pte Ltd United Lifestyle Pte Ltd Ademco Investments Pte Ltd Directors’ Group Pte Ltd Progressheng Holdings Pte Ltd Velocity Stone Pte Ltd British Education Centre Pte Ltd Dixit Associates Pte Ltd Rafael Widjaja Wipay Pte Ltd City Developments Limited Don Motoring Pte Ltd Ramanathan Balasubramanian Xchanging Solutions (Singapore) Pte Ltd DBS Bank Ltd East Spring Secondary School Richard Fam Shou Kwang Yvonne Sim Denise Phua Lay Peng Elico Oil Pte Ltd Ross Gordon Mckeand Zero Spot Laundry Service Pte Ltd Dennis Aw Siow Siong Fam Siu Ping Anita S. Thiruselvan Zheng Keng Engineering & Construction Pte Ltd Energy Market Company Five by Five Pte Ltd Eurex Frankfurt AG Fong Shen Maintenance & Engineering Pte Ltd Hewlett Packard Singapore Pte Ltd Four Seasons Asia Investment Pte Ltd IQ Dynamics Pte Ltd Frieslandcampina Singapore Pte Ltd Issac Manasseh Meyer Trust Fund Genesis-Global Gems & Jewellery (Singapore) Pte Ltd JC Economics Education Centre Pte Ltd Greenology Pte Ltd Marcuard Asia Pte Ltd Happi Pte Ltd Mitsubishi Electric Asia Pte Ltd Motor- Heng Siang Thiam Way Credit Pte Ltd Hock Tong Bee Pte Ltd Pauline Goh Hwa Chong Institution RSM Chio Lim LLP Informatics Education Ltd Singapore Telecommunications Limited

58 APSN Annual Report 2016 Empowering Lives, Enabling Communities 59 Acknowledgements

Acknowledgements

ACTIVE PARTNERS ACTIVE PARTNERS 800 Super Maintenance Service Pte Ltd Grand Park Hotel National Parks Board (NParks) TST Services Pte Ltd Able Building Service Pte Ltd Grand Park Orchard New Yun Huon Pte Ltd TTL Manufacturing Pte Ltd ABR Holdings Ltd Greenology Pte Ltd Ngee Ann Polytechnic UEMS Pte Ltd AJ Couriers Pte Ltd Han’s (F&B) Pte Ltd NYDC Café Uniqlo- Vivocity Allen & Gledhill LLP Hock Services Pte Ltd Onesimus Ministry Ltd Verdant Asia Limited Amozonia Landscape Pte Ltd Holiday Inn Singapore Orchid Laundry Wah Onn Marine Pte Ltd Apex Harmony Lodge Hotel Jen Singapore Osmar International Pte Ltd Weishen Industries Services Pte Ltd Armstrong Engineering and Building Services Hubers Butchery & Bistro Pan Pacific Singapore West Co’Z Café Pte Ltd Ikano Pte Ltd Park Hotel Group Western Food- LC Food Court ASL Solutions Pte Ltd IKEA Singapore PARKROYAL Hotels Windale Maintenance Pte Ltd Asteroid Cyber Pte Ltd Initial Hygiene Singapore Penang Culture Woon Leng Nursery Pte Ltd Aston Food & Beverage Specialties Pte Ltd IS Services Pte Ltd Pizza Hut Singapore Pte Ltd Yat Guan Pte Ltd atomz i! pte ltd ISS International School Popeyes Louisiana Kitchen Yumen Hut Avon Group iTrade Marketing Presbyterian Community Services Young Women’s Christian Association Bettr Barista Coffee Academy Iwash Laundry () Pte Ltd Prince Landscape & Construction Pte Ltd Zero Spot Laundry Service Pte Ltd Bliss Restaurant Jain Main Services Pte Ltd RC Hotels Pte Ltd Zhen Xing Garment Manufacturing Company Buddy Hoagies- Nee Soon South Community Centre Katong Flower Shop Red Shield Industries Singapore Burger King Kenny Rogers Roasters Remnant Holdings Pte Ltd CORPORATE VOLUNTEERS Caffeine Clinic (Subsidiary of Santino) Kentucky Fried Chicken Management Pte Ltd (KFC) Resorts World at Sentosa Pte Ltd California Laundry Pte Ltd Kleen Kleen Launderette Right Hook Communications Pte Ltd ABR Holdings Pte Ltd Candy Floriculture Pte Ltd Kogent Technology Pte Ltd Samsui Supplies & Services Pte Ltd AccorHotels Asia Pacific Airport Emergency Services Department Kow Loon Hong Kong Tim Sum SATS Aero Laundry Pte Ltd Aii Singapore Cheers Holdings (2004) Pte Ltd Kumpulan Development (S) Pte Ltd Shangri-La’s Rasa Sentosa Resort And Spa Australia and New Zealand Banking Group Limited Chicken Up Kwong Seng International Pte Ltd Singapore Bakery Laboratory Pte Ltd Chop Ching Hin Pte Ltd Laksania- NEX Shell Singapore Barclays Singapore Cirrus Culinnaire Pte Ltd Laundry Lobby Pte Ltd Shell Station- Braddell Ben Foods (S) Pte Ltd Cold Storage Singapore (1983) Pte Ltd LC Food Court Siloso Beach Resort Big Foot Logistic Pte Ltd Concorde Hotel Singapore Lendlease Corporation Singapore Coffee Association Canon Singapore Conrad Centennial Singapore Leo Caterers Singapore Hotel and Tourism Education Centre Care Corner Crowne Plaza Hotel Les Patisseries Singapore Junior Chef Club Charoen Pokphand Intertrade Singapore Pte Ltd Dairy Farm International Holdings Limited Little Nonya Express Singapore Petroleum Company Petrol Stations Citibank Singapore Limited Dawood Pte Ltd Long John Silver’s SM Laundry & Linen Pte Ltd City Developments Limited DHL Expo Service Centre Malay Canteen Stall- Presbyterian High School Snow Reflexology Beauty & Wellness Compressport Singapore Dino Car Care Grooming Mandarin Oriental Singapore Society for the Physically Disabled Credit Suisse Singapore Dorcas Home Care Service Manna 360 Pte Ltd Soul Food Enterprise Pte Ltd C S Tay Foods Pte Ltd Esso Singapore Pte Ltd Marina Bay Sands Pte Ltd Speakeasy Digital Pte Ltd Cycle Pac Alliance Pte Ltd Evershine Service Pte Ltd Mcdonald’s Restaurants Pte Ltd Splash U.K. Dennis Wee Group (GTA United) Equestrian Federation of Singapore Mega Food Court- Katong Shopping Centre Storbest Logistics Pte Ltd Energy Market Company Eurokars Group Mirage Design Landscape & Contract Pte Ltd Studio U Euraco Finefood Pte Ltd F&B Equipment (S) Pte Ltd Monalisa Dept Store Subway Singapore Development Pte Ltd Eurex Exchange Singapore Far East Flora Pte Ltd Mount Elizabeth Novena Sun City Maintenance Pte Ltd Football Association of Singapore First Cuisine Catering Pte Ltd Mount Pleasant Veterinary Centre Sweet Secrets Pastry Shop Fresh Café Distributors Flash Laundry Pte Ltd Mouth Restaurant Pte Ltd Swensen’s Global Delicious Fresh & Natural Foods Pte Ltd Mövenpick Heritage Hotel Sentosa TCC Hospitality Resources Pte Ltd Global Tax Free Pte Ltd Giant Singapore Movon Supermarket TEHC- Goldman Saachs (Singapore) Pte Ltd Gill Capital (S) Pte Ltd Multilink Manufacturing Pte Ltd The Chicken Rice Shop Google Asia Pacific Giordano Original (S) Pte Ltd My Foot International Pte Ltd The Coffee Bean & Tea Leaf (Singapore) Pte Ltd Health Science Authority Golden Village- Great World City Nafa Maintenance Pte Ltd The Wok People Pte Ltd Hock Tong Bee Pte Ltd Goodwood Florist Pte Ltd Nanyang Inc Pte Ltd Truck & Petal HP PPS Singapore (Sales) Pte Ltd IQ Dynamics Pte Ltd

60 APSN Annual Report 2016 Empowering Lives, Enabling Communities 61 Acknowledgements

Acknowledgements

CORPORATE VOLUNTEERS INSTITUTIONS/AGENCIES/COMMUNITY INSTITUTIONS/AGENCIES/COMMUNITY SERVICE PARTNERS SERVICE PARTNERS Jurong Town Corporation Kai Sheng Marine Products 1st Signal Battalion National Parks Board Singapore Disability Sports Council Kentucky Fried Chicken Management Pte Ltd Able Building Services Pte Ltd National University Hospital REACH Singapore Institute of Technology Kim Lee Pastry House ActiveSG National University of Singapore Community Singapore Kindness Movement Countryside Association AMKFSC Community Services- Youth Infinity Service Club Singapore Police Force L & L Food Supply ANZ Bank Singapore National Youth Achievement Award Council Singapore Polytechnic Leefon Frozen Food Trading Avon Group New Creation Church Singapore Telecommunications Limited Lee Say Poultry Industrial View Secondary School New Town Secondary School Singapore Totalisator Board Lendlease Corporation Bowen Secondary School Ngee Ann Polytechnic Singapore University of Technology and Design Lester Lim Ho Seng Canadian International School NPS International School Southeast Asian Global Undergraduate Leaders’ Lim Siang Huat Pte Ltd Canon Singapore Pte Ltd NTUC Health Silver Circle- Henderson Elder Care Programme Linkedin Corporation Centre For Fathering People’s Association- South East Community Development Council Marina Bay Sands Pte Ltd CHIJ St. Nicholas Girl’s School Community Club South West Community Development Council ODE Consulting Pte Ltd Chua Chu Kang Citizens’ Consultative Committee Ping Yi Secondary School Special Olympics Singapore One Syllable Creative Services Chua Chu Kang Zone 2 RC Presbyterian High School Students Care Service Panasonic Singapore Secondary School Raffles Girls Primary School Swiss Cottage Secondary School Parkway Holdings Limited Concern & Care Society Raffles Girls’ School Table Tennis Association For The Disabled (Mount Elizabeth Hospital) Coral Secondary School REACH Youth Powerhouse- (Singapore) Phoon Huat & Co Pte Ltd Delta Sports Complex Redeafination Tanjong Katong Secondary School Pizza Hut Singapore Pte Ltd Deyi Secondary School Republic of Singapore Navy Teck Whye Secondary School Protek Chemicals & Engineering Pte Ltd Dunman High School Republic Polytechnic The Esplanade Co Ltd ReenoV8 East Spring Secondary Ricoh Asia Pacific THK Home For Disabled & THK Home For RSM Singapore Evergreen Secondary School River Valley High School Disabled Adults SIA 5Cs Fei Yue Family Service Centre- Blk 9 Runninghour Co-Operative Limited Thye Hua Kwan Moral Charities SIA Community Service Club Four Points by Sheraton Singapore Riverview Sentosa Leisure Group Ltd Union Book Co Pte Ltd Siemens Pte Ltd Furen International School Ship for South East Asia and Japanese Youth Uniqlo Singapore Singapore Press Holdings Ltd Gan Eng Seng Secondary School Program Watson’s Personal Care Stores Pte Ltd Singapore Telecommunications Limited Methodist Primary School Community Centre West Spring Secondary School Singapore Totalisator Board Grace Orchard School SimYee Holdings Pte Ltd Young Men’s Christian Association of Singapore Sparkz Group Heartwarmers Singapore Airlines 5Cs Yumin Primary School SPRING Singapore Home United Football Club Singapore Bowling Federation TBC HR Consulting (S) Pte Ltd Hope House The Fish Farmer Pte Ltd Hwa Chong Institution United Overseas Bank Ikano Pte Ltd Uniqlo Singapore Institute of Technical Education (ITE) College West VenderMac Distribution Institute of Technical Education (ITE) College Central WellnessXperts Junior Achievement Singapore Wild Rice Productions Junyuan Secondary School Wood Mackenzie Asia Pacific Pte Ltd Millennia Institute Xilinx Asia Pacific Pte Ltd Nanyang Girls’ High School YCH Group Nanyang Junior College Zynex Corporation Pte Ltd Nanyang Technological University Sports Club Nanyang Technological University Welfare Services Club- One Stop @ SAC National Council of Social Services- Community Chest Fund

62 APSN Annual Report 2016 Empowering Lives, Enabling Communities 63 Corporate Profile Board Members

Board Members

Mr Victor Tay Mr Chan Chee Keong^ Mr Tan Cheen Chong Mrs Ruby Cheah* Mr Gwee Sze Chuan President Vice-President Vice-President Hon Secretary Hon Treasurer

Mr James Ng Mr Leonard Lim Ms Molly Ang Mr Royce Seah Ms Seet Chor Hoon Member Member Member Member Member

^^ Vice President, Mr Chan Chee Keong is the immediate past President and has seen APSN through many milestones since 1993. Mr Chan is in the Schools Management, Nominations, Admissions and Review and Community and Industry Partnerships Committees. Mr Chan is immersed in his understanding of special education. He is serving as advisor on school operations and curriculum. A believer of giving and serving, Mr Chan is also a Lions Club member.

* Honorary Secretary, Mrs Ruby Cheah has served the Board since 2002. Mrs Cheah is in the Schools Management and Finance and Investment Committee. As a long serving member, Mrs Cheah serves as an advisor on effective resource allocation when the Association Mr Arun Poojari Ms Chandni Jain Mr Winston Yeo faces changes or undergoes short-term transitions. Mrs Cheah holds a Master of Business (Accounting) and is a member of the Fellow Chartered Accountant of Singapore and has rich experiences having worked with GE Pacific, PwC Singapore and Inland Revenue Authority Co-opted Member Co-opted Member Co-opted Member of Singapore.

66 APSN Annual Report 2016 Empowering Lives, Enabling Communities 67 Committee Members Corporate Governance

SCHOOL MANAGEMENT AUDIT COMMITTEE Ms Molly Ang COMMITTEE Chairperson Mr Paul O’Malley Chairperson Mr Royce Seah Mr Tan Kwang Cheak Mr Victor Tay Secretary Ex-officio Honorary Treasurer Mr Alan Koh Dr Christopher Tay Mr Gary Lim Mrs Ruby Cheah Members The Board Members (“Board”), Committees and Management of APSN are committed to maintaining Secretary Mr Jerome Song high standards of governance, in line with the principles stated in the Code of Governance for Charities INFOCOMM COMMITTEE Mdm Aslinah Ahmad (DSS) Ms Sujati Sastro and Institutions of Public Character. The Board’s primary functions are to set the Association’s strategy Chairperson Members and to ensure succession for Board Members resigning or finishing their terms of office. The Board also Mr Arun Poojari COMMUNITY & INDUSTRY Mr Tan Cheen Chong approves strategic plans and reviews the performance of the Association.These functions are either Mr Chan Chee Keong PARTNERSHIPS COMMITTEE Members Ms Seet Chor Hoon Chairperson Mr Arun Poojari carried out directly by the Board or through Committees established by the Board. Staff Members Mr Tan Cheen Chong Mr Tan Teik Guan Mrs Angela Lee (CYS) Secretary Mr Quek Keng Oei The Board periodically reviews the vision and mission of the Association to ensure that they stay Mrs Liza Ow (TS) Ms Karen Tan relevant to the changing environment and needs of the Special Education sector. A Townhall Meeting Mdm Yazilah Bte Amir (KS) Members Staff Members was held on 25 November 2016 where Board engaged with all staff of APSN in a dialogue to ensure the MOE Representatives Mr Chan Chee Keong Headquarters Mr Khoo Tse Horng Mr Chris Koh Mr Ken Toh Association achieves the aims for the benefit of our beneficiaries and society. Ms Veronica Ho Mr James Ng Mr Khong Jin Xian Ex-officio Ms Seet Chor Hoon Mr Kong Yew Kee A Delegation of Authority Policy (“DOA”) has been adopted by the Association to ensure a clear Dr Christopher Tay Mr Tan Teik Guan Ms Nur Astrini distinction between Board role and operational work. The Management is responsible for the day-to- Staff Members Mr Oh Khiam Beng day management and operations of the Association including implementation of internal controls with CENTRE FOR ADULT & SOCIAL Ms Constance Yeo (HQ) APSN Centre For Adults ENTERPRISE COMMITTEE Mr Han Xuanchou (KS) Mr Rick Lim regards to funds, programmes and volunteer management. The Board reviews the items in the DOA on Chairperson Ms Ivy Badilla (CYS) Mr Philip Li a periodic basis to ensure that they remain appropriate to the needs of the Association. Mr Victor Tay Ms Joanora Ng (DSS) Ms Norrashikin (CFA) APSN Delta Senior School Deputy Chairman Ms Wong Wai Sian (TS) Mr Alex Ng The Board meets regularly and additional meetings are convened as and when circumstances warrant. Mr Chris Koh Ex-officio Mr Muhammad Hafiz The attendance of Board members at Board Meetings is set out below: Secretary Mr Gary Lim Mr Rick Lim APSN Tanglin School Mr Kwah Peng Siong Members FINANCE & INVESTMENT Ms Zuliyah Bee Attendance / Number of Attendance / Number of Mr Anthony Fok COMMITTEE Ms Fanny Ng Board Meetings Board Meetings Mr Bill Bowman Chairperson Mrs Chandni Jain APSN Katong School Mr Victor Tay 19/19 Mr Royce Seah 12/19 Mr James Ng Mr Gwee Sze Chuan Mr Ravin Kumnar Mrs Janet Fong Secretary Ms Nur Suhaidah Mr Chan Chee Keong 18/19 Ms Seet Chor Hoon 17/19 Mr Leonard Lim Mr Alex Shiu APSN Chaoyang School Mdm Lilian Chew Mrs Ruby Cheah 18/19 Mr Tan Cheen Chong 16/19 Members Mr Patrick Aw Staff Member Mr Lee Chiang Huat Mr Erwin Dela Torre Novo Mr Gwee Sze Chuan ^ 6/19 Mr Arun Poojari * 7/15 Mr Philip Li Mrs Ruby Cheah Ex-officio * * Ex-officio Mr Winston Yeo Mr James Ng 12/15 Ms Chandni Jain 11/15 Mr Gary Lim Mr Gary Lim Staff Member Mr Leonard Lim 17/19 Mr Winston Yeo * 11/14 Mr Melvin Pang NOMINATIONS COMMITTEE ADVOCACY AND Ex-officio Ms Molly Ang * 11/15 Chairperson COMMUNICATIONS Dr Christopher Tay Mr Victor Tay COMMITTEE Mr Gary Lim Member Chairperson Attendance as at 6 September 2017 Mr Victor Tay HUMAN RESOURCE Mr Chan Chee Keong Mr Tan Cheen Chong * Appointed as Board Member on 27 August 2016 Secretary COMMITTEE ^ Absent with reasons Ms Karen Tan Chairperson Ex-officio Dr Christopher Tay Assistant Secretary Ms Seet Chor Hoon Ms Ufairah Akram Secretary Members Ms Elleana Ho Ms Chandni Jain Members Mr James Ng Ms Amanda Chuan Ex-officio Mr Lakshmi Narayanan Mr Gary Lim

68 APSN Annual Report 2016 Empowering Lives, Enabling Communities 69 Corporate Governance

The Association aims to maintain diversity on the Board. The range of diversity perspectives may include a consideration of several factors, including but not limited to gender, age, cultural and educational background, ethnicity, professional experience, skills, knowledge and length of service. To achieve diversity of the Board and as a part of succession planning, five Board members were appointed at the last Annual General Meeting on 27 August 2016. The Board works with governmental agencies regularly to seek council and identify suitable new Board members to enable succession and renewal of the Board.

The Board does not receive remuneration for their services. No member of the Management is involved in setting their own remuneration.

The Association develops the capacity and capability of the charity and members of the Board attends courses organised by the Social Service Institute and other courses relevant to non-profit organisations.

The Association has a Conflict of Interest policy in place to declare, prevent and address conflict of interest. The Association received confirmation from all Board members that there are no conflict of interest for the Financial Year under review.

Financial Information

70 APSN Annual Report 2016 and the

2 79 80 73 73 76 78 78 , Page No including including the significant

CONTENTS notes notes to the financial statements, (UEN : S75SS0058K) S REPORT TOTHEMEMBERS OF ’

ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS the Board (Registered in Singapore under the Societies Act, Cap 311 and Charities Act, Cap.37) Statement by

Independent Auditor’s Report Statement of Financial Activities Statement of Changes in Accumulated Funds Statement of Financial Position Statement of Cash Flows Notes to the Financial Statements

INDEPENDENT AUDITOR ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) (UEN : S75SS0058K) Report on the audit of the financial statements Opinion We have audited the accompanying financial statements Needs (the “APSN”), ofwhich comprise the statement of financial position Associationas at 31 March 2017 For Persons With Special statement of financial activities, statement of changes in accumulated flows funds for and the reporting statement year of then cash ended, and accounting policies. In our opinion, the accompanying financial statements are properly drawn up in accordance with provisions the of the Societies Act, Chapter 311 (the Societies other relevant Act), regulations the (the Charities Charities Act, Act Chapter and 37Regulations) and and Financial Singapore (FRSs) so as Reporting to present fairly, in all Standardsmaterial respects, the state in of affairs of APSN as at 31 March 2017 and the financial activities, changes in funds and cash flows of APSN for the year ended thatdate.on Basis for opinion We conducted our responsibilities under audit those standards in are further accordance describedaudit of in the the financial with statements auditor’s section responsibilitiesof our Singapore for report. We the with are the independent Accounting Standards of and Corporate APSN Regulatory in Authority on accordance (ACRA) Code of Professional AuditingEthics Conduct and for (SSAs). Public Our Accountants requirements that and are relevant Accounting to our Entities audit fulfilled our of other ethical (ACRA the responsibilities in accordance financial with these statements Code)requirements and the in ACRA Code. Singapore, together and We believe we that with the audit have evidence we thehave obtained is sufficient and ethical appropriate to provide for our opinion. a basis Other information Management is responsible for the other information. The other information comprises the information included in the statement by thestatements our and auditor’s thereon. report board and the annual report but does not include theOur opinion on the financial financial statements does not cover the other information and we do formany of assurance conclusionnot thereon. express 1 2017 and of as at 31 March APSN EN : S75SS0058K) (U STATEMENTTHE BY BOARD ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS

the Board and Financial Statements y debtsits y as and when fall they due. by the results,the changes in accumulated fundsand cash flows of APSNfor the reporting then year andended; to pa funds, statement of financial position, statement of cash flows and notes thereto are drawn up so as to give a true and fair view of the state of affairs of (Registered in Singapore under the Societies Act, Cap 311 and Charities Act, Cap. 37) N : S75SS0058K) : N (b) at the date of this statement, there are reasonable grounds to believe that APSN will be able The Board approved and authorisedthese financial statements for issue. On behalf of the Board …………………………………… TayVictor President …………………………………….. Gwee Sze Chuan Honorary Treasurer Singapore September 6 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS (Registered in Singapore under Societies Act, Cap 311 and the Charities Act, Cap.37) (UE Statement For the Reporting Year Ended March31 2017 our In opinion: (a) the accompanying statement of financial activities, statement of changes in accumulated

72 APSN Annual Report 2016 Empowering Lives, Enabling Communities 73 4 the the disclosures, and whether the financial statements represent the in and a mannerevents that achieves fair presentation. underlying transactions with the provisions of Societies Regulations enacted under the Societies Act, the Charities Act Regulations;and and with Regulation 6 the accounts and other records Societies have been kept of fund-raising the appeal. Regulations issued under the Societies Act and proper accounting estimates related and disclosures made by management. accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that cast may significantdoubt on APSN’s ability to continue as a going concern. If we conclude that a material uncertainty attention in our auditor’s report to the related exists, disclosures in the financial statements or, we if such are required to draw disclosures are inadequate, to modify our opinion. Our evidence conclusions obtained up to the are date of our basedauditor’s report. However, future on events or conditions the audit may cause toAPSN cease continueto as a going concern. – Evaluate the overall presentation, structure and content of the financial statements, including Conclude on the appropriateness of management’s use of the going concern basis of Evaluate the appropriateness of accounting policies used and the reasonableness of 3 We communicate We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including identify during our audit. any significant deficiencies in internal control that We we have provided requirements the regarding independence, board and to with matters communicate that may reasonably a be with thought to bear themon our statement independence, and all where applicable, related relationships that safeguards. and other we have complied with relevant ethical Reporting on other legal and regulatory requirements our In opinion: (a) the accounting and other records required by APSN have been properly kept in accordance (b) the fund raising appeal held during the reporting year have been carried out in accordance INDEPENDENT REPORTAUDITOR’S TOMEMBERSTHE OF ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) (UEN : S75SS0058K) – Auditor’s responsibilities for the audit of the financialstatements (cont’d) c) e) d) 5

ken on 3 cess. or to cease ’s ’s ability to APSN APSN ’s financial reporting’s pro APSN ’s internal control. APSN

. S REPORT TOTHEMEMBERS OF ’ of Charities the (Institutions ofPublic a Character) Regulations; and 11 is responsible for the preparation and fair presentation of the financial statements in ocedures that are appropriate in the circumstances, but not for the purpose of expressing due due to fraud or error, design and perform obtain audit evidence that audit is sufficient and appropriate procedures to provide a basis responsive for our opinion. The to those risks, risk and of not detecting a resulting material misstatement from resulting from fraud error, misrepresentations, or the override of control. internal is higher as than for fraud one may involve collusion, forgery, intentional omissions, pr opinionan on the effectiveness of a Public Character) Regulations Regulation oard b – – sstated. sstated. If, based on the work we have performed, we conclude that there is a material Obtain an understanding of internal control relevant to the audit in order to design audit ofessional scepticism We throughout the audit. also: Identify and assess the risks of material misstatement of the financial statements, whether 2 4 continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate operations, has or realisticno alternative tobut do so. Those charged with governance responsible are for overseeing ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) (UEN : S75SS0058K) – Other information (cont’d) In connection with our information and, audit in doing so, consider whether the other information of is materially inconsistent with the the financial financial statements, statements or our our knowledge responsibility obtained is in mi the to audit or read otherwise the appears to other misstatement be of other this information, requiredwe are reportWe to thatfact. nothing to have report in materially regard.this Responsibilities of the Boardfor the financial statements The accordance with the provisions of the Societies Act, the Charities Act and Regulations and FRSs, and for such internal control thatfinancial statements are free from asmaterial misstatement, whether due fraud to error. or management determines is necessary to enable the In preparation preparing of the financial statements, the Board is responsible for assessing INDEPENDENT AUDITOR Auditor’s responsibilities for the audit of the financialstatements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or that includes error, our and opinion. to Reasonable assurance issue is a an high level auditor’s of assurance, report but is not a guarantee that an audit conducted in accordance with SSAs will always detect a material misstatement when it b) exists. exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users ta the basisthe of financial these statements. As part of an audit pr in accordance with SSAs, we exercise professional judgement and maintain a) (b) APSN has not complied with the requirements of Regulation 15 of the Charities (Institutions of The engagement partner on the audit resulting in this independent auditor’s report Chan is Wai. Sek RSM Chio Lim LLP Public Accountants and CharteredAccountants Singapore 6 September 2017 Engagement partner -effective fromreporting endedyear 31 March 2013 INDEPENDENT REPORTAUDITOR’S TOMEMBERSTHE OF ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) (UEN : S75SS0058K) – During the course of our audit, nothing has come to our attention that causes us to believe that during reportingthe year: (a) APSN has not used the donation moneys in accordance with its objectives as required under

74 APSN Annual Report 2016 Empowering Lives, Enabling Communities 75 7 6

7,600 $ 18,964 76,367 78,000

240,045 120,719 512,242 113,002 607,578) Total (304,507) (640,103) (908,844) (239,945) (325,605) 461

1,804,829 2,971,768 1,258,668

(1,711,615) (1,043,770) (2,569,215) (1,251,316) (1, (1,867,989) 3,573 $

(21,162,881) (32,374,700) (29,402,932) 58,846 78,117 Total ,402,932) 574,893 245,920 322,032 (629,880) (675,755)

1,101,829 1,529, 2,323,100 7,693,662 2,543,744 5,358,605 4,134,660

(29 18,368,050

)

$ 7,600

63,157 94,344 17,894 76,367 3,573 2016 funds (63,057) $ 893,401 512,242 113,002 (304,507) (618,351) (807,486) (939,737) (325,605) 78,117 2016 1,167,531 1,690,249) (30,031) 1,778,007 Restricted funds ( (1,037,067) (1,948,407) (2,569,215) (1,867,989) (1,607,578) 574,893 245,920 322,032 (675,755) (19,301,168) (31,912,885) (30,134,878) 1,101,829 1,529,461 2,323,100 7,693,662 2,543,744 4,567,813 3,943,717 Restricted

18,368,050 30,134,878 (

) – – – – – – – – – – – – – – – – – – – – –

1,070 1,815) $ (6,703)

26,375 78,000 91,137 58,846

1. 1. 1. 1. (21,366) (21,752) $ 911,428 176,888 731,946 790,792 190,943 731,946 funds (101,358) (311,579) (176,888) (46 ( (599,849) 1,193,761 1,948,407 funds (1,861,713)

Unrestricted 2. 4. 6. 2. 2. 4. 6. 8. 10. 12. 14. 16. 18. 20. 2. Unrestricted

2. 4. 6. 8. 10. 12. 14. 16. 18. 20. 22. 24. 26. 28. 30. 32. 34. 36. 38. 40. 42. 44. 46. 48. 50. 52. 54. 56. 58. 60. 62. 64. 66. 3. 5. 3. 5. 7. 9. 11. 13. 15. 17. 19. 1. 3. 5. 7. 9. 11. 13. 15. 17. 19. 21. 23. 25. 27. 29. 31. 33. 35. 37. 39. 41. 43. 45. 47. 49. 51. 53. 55. 57. 59. 61. 63. 65.

614

$ 63,557 58,045 38,557 22,288

9,882 $ Total 690,242 627,547 159,923 156,007 95,647 72,500 (432,618) 2,352,683 Total 274,514 188,607 500,939 128,477 1,568,638 2,332,256 7,679,552 2,091,816 2,038,955 (374,890) (656,850) (779,491) (274,514) (178,295)

1,125,879

18,329,790 (31,346,645) 1,404,914 2,676,094 (1,232,838) (1,206,515) (2,509,067) (1,591,436) (1,607,195) (1,659,198)

(23,078,329) (34,022,739) (31,346,645)

– 8)

614

$ 38,557 22,288 8,842 $ 2017 690,242 627,547 159,923 156,007 105,559 funds 88,065 95,647 (432,61 792,277 estricted (88,065) 2,049,971 739,916) 512,355 151,674 500,939 122,002 2017 1,568,638 2,332,256 7,679,552 2,091,816 1,783,757 (374,890) (628,430) (699,721) ( funds (178,295) R

18,329,790 (31,585,800) 1,480,138 (1,213,167) (1,187,929) (2,064,610) (2,505,930) (1,659,198) (1,607,195) Restricted

(20,910,869) (33,065,938) (31,585,800)

(UEN : S75SS0058K)(UEN : S75SS0058K) : (UEN

– – – – – – – – – – – –

– – – – – – –

$

63,557 47,514)

1,040 6,475 ( $ STATEMENT FINANCIAL OF ACTIVITIES STATEMENT FINANCIAL OF ACTIVITIES 239,155 302,712 255,198 (3,137) funds 36,933 72,500 (19,671) (18,586) (28,420) (79,770) 892,559 186,449 333,602 239,155 funds (851,520) (186,449) (956,801) Unrestricted 1,195,956 2,064,610 (2,167,460) Unrestricted FOR THEFOR REPORTING YEAR ENDED 31 MARCH 2017 THEFOR REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FORASSOCIATION PERSONS WITH NEEDS SPECIAL FORASSOCIATION PERSONS WITH NEEDS SPECIAL

4 4 4 16 12 13 14

17 12 13 14

5 6 16 12 13 14 Notes 16 16 24

Notes

The accompanying notes form part integral an of these financial statements.

(Registered in Singapore under Charities the Act, Cap. Societies 37 and CapAct, 311) (Registered in Singapore under Charities the Act, Cap. Societies 37 and CapAct, 311)

grants

ervices (Designated) ervices

lated expenses lated

/ school fees school / services and sales

tal / TOL grants / talTOL

ion of deferred capital grants capital ofion deferred Designated donations Designated grants purpose special MOE funds MOE funds Trust

– – – – signated donations donations signated De donations General kind inDonation funding development HR grants Operating ren Land grants Operating grants purpose special MOE funds MOE grants TOL / rental Land Grant NCSS from income fund Trust

– – – – – – – – – – – – INCOMING RESOURCES Donations Interest income income Miscellaneous Programme Programme s and sales Programme properties Rentalincome from investment resources Total incoming ResourcesLess: expended expenses service Contract Depreciation expenses programme & Education fee management & allocation cost HQ rental office & Land expenses Maintenance expenses operating Other Staff & re benefit donations / funds trusted by Subvention donations of Utilisation kind in donation of Utilisation special grants purpose Utilisation MOE of funds Utilisation MOE of Utilisation trust funds of Total expended resources (Deficit) / surplus before grants (Deficit)/ before Surplus Amortisat Grant MSF from Grant MOE from after grants Surplus for the year Add from / (to) /Transfer (Less): to accumulated funds transferred Net surplus

76 APSN Annual Report 2016 Empowering Lives, Enabling Communities 77

)

9 8 4 11

813) 660 041 , , ,

8,875 (8,096)

$ 3,953 36,658 13,587 71,494 65 29,880 34

(58,270) (81,690) $ 40,724 45,134 80,027 104,462 440,652 160,367 706,580 675,755 6 810 2016 (120,719) (322,992) 776,305 622,822 746,814 590,62 159,40 204,931 930,356 2016 1,112,620 4,4 4,1 1,674,957 4,632,602 4, 1,544,037 3,589,515 (1,101,829) (1,344,481) ( ( (2,543,384) 1,159,493 2,117,367 3,276,860 4,533,175 3,205,568 4,343,222 1,802,773 1,461,200 4,302,916 2,607,265 3,537,621 33,233,802 34,673,653 37,950,513 11,386,357 24,260,270 28,563,186 32,100,807

) ) ) ) 8

5 8

1 6

19 560 95 326 270 , ,

7,440 6 (6,878) (7,100) $

36,658 12, 50,884 8 5 43,297 3,953 38

(41,588) (60,845) (58,045) $ 318,141 604,579 3 913,797 432,618 47,602 79,206 80,027 2017 (690,242) (188,607) ( 571,938 681,198 552,07 137,11 204,931 2017 2,514,784 2,0 1,196, 2,405,360 2,694,216 4,677,654 4,720,951 4,743,552 (1,444,19 (1, ( (1,294,359) 1,394,897 2,080,709 3,475,606 1,195,613 5,697,698 3,697,677 4,434,186 2,235,391 1,355,641 4,569,130 1,185,554 2,654,779 3,840,333

35,791,883 37,607,036 41,082,642 11,454,062 26,044,027 30,613,157 34,453,490

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48.

1 7 8 9 10 1 12 13 14 15 18 19 16 16 Notes

MOE funds

& and

(UEN : S75SS0058K)

(UEN : S75SS0058K)

schools

STATEMENT OF CASH FLOWS for

al grants

purpose grants

)

1 equipment

special ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS FOR THE REPORTING YEAR ENDED MARCH31 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS

s

and

STATEMENT OF FINANCIAL POSITION 31 MARCHAS AT 2017

and accruals and accruals

in in deferred capit

s in MOE ccumulated funds of investment properties

of deferred capital grants

in trust funds in designated donation fund building fund The accompanying notes form part integral an of these financial statements.

The accompanying notes form part integral an of these financial statements.

current assets

ash equivalents, statement of cash flows, School

s s – ent assets School building fund on disposalon of plant and equipment

payables payables curr – es (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) cumulated fund isposal of plant and equipment eginning balance nding balance (Note 1 Non Property, andplant equipment Investment properties Total non Current assets Inventories Other receivables Other assets Cash and cash equivalents Total current assets Total assets Represented by: Restricted funds Restricted a centres Chaoyang Delta Senior School Katong Tanglin School forCentre Adults APSN Student Care Centre Total restricted accumulated funds for schools & centres Other restricted funds specialMOE purpose grants fundsMOE Trustfunds Association Refurbishment fund School Designated donation funds for schools centres & Totalother restricted funds Total funds restricted Unrestricted funds Ac Designated donation funds Total unrestricted Total funds Cash flows from operating activities Net surplus for the year Adjustments for: Depreciation of plant and equipment Depreciation Amortisation Interest income Loss Surplus before changes in working capital Inventories Other receivables Other assets Other Provision for reinstatement Net cash flows from activities operating Cash flows from investing activities Purchase of plant D Interest income Net cash flows used in investing activities Cash flows from financing activities Other Gross receipt Net payment Cash restricted in use Net receipt Net receipt Net cash flows fromfinancing activities Net increase cash in cashand equivalents Cash and cash equivalents, statement of cash flows, b Cash and c e

660 , 8

$

10 34 2016

4,1

21,055,966 25,190,626 $ 41,588 64,642 2016

2,643,476 2,685,064 3,164,642 3,1 5,849,706 37,950,513

5 1

95 58 ,

$ 8,

29 3 2017

2,0

25,190,626 27,2 $

2017 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 2,867,031 2,867,031 3,762,121 3,762,121 6,629,152 41,082,642

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15.

7 1 20 21

Notes

(UEN : S75SS0058K) (UEN : S75SS0058K)

ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS

FOR THEFOR REPORTING YEAR ENDED 31 MARCH 2017

STATEMENT CHANGES OF IN FUNDSACCUMULATED ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS STATEMENT OF FINANCIAL POSITION 31 MARCHAS AT 2017 and accruals current – The accompanying notes form part integral an of these financial statements. The accompanying notes form part integral an of these financial statements. current liabilities – (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) payables current liabilities – (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) Balance beginning at of the year Net surplus for the year Balance end at of year Non Deferred capital grants Provision,non Total non Current liabilities Other Total current liabilities Total liabilities Totalfunds and liabilities

78 APSN Annual Report 2016 Empowering Lives, Enabling Communities 79 on 13 15 are when 20 . The APSN ont’d)

and and the cost of the item APSN in the statement of financial activities ed has unconditional entitlement. – – – 3 years/ lease term, is shorter whichever – – 1 year 1 year 5 years APSN recognis (UEN : S75SS0058K) (UEN : S75SS0058K) NOTES TOTHE FINANCIAL STATEMENTS NOTES TOTHE FINANCIAL STATEMENTS FOR THE REPORTING YEAR ENDED 31 MARCH 2017 FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS ehold improvement there there is reasonable assurance that the conditions attaching to it will be complied with and that the grant will be received. Grants and government subvention receipts in recognition of specific expenses are recognised as income to match them with the related costs that they are intended to compensate. statement of financial activities over the assets years to necessary which to the grants match relate. the A government depreciation grant of is recognised at fair value when Under the conditions of grant received, over or Social Services (“NCSS”), Tote Board, Ministry of Social and Family Development under (“MSF”) funding from National Council of and Ministry of Education (“MOE”) are refundable to or reimbursablefrom these entities. Income from donations and corporate except for sponsorship committed are donations and accounted corporate for sponsorship commitments that are signed. when are recorded received, when the Rendering of services including school fees that are of short duration is recognised Grants to cover a particular expenditure or resources upon programme receipt are of accounted notification of for the as grant incoming award, the year when the related expenses, for which which the grant is intended to cover, are normally incurred. coincides with Grants received for the purchase of depreciable assets and refurbishment for taken to the deferred capital grants account. The deferred grants are recognised in the servicesthe are completed. Significant accounting policies (cont’d) Property, plant and equipment Property, plant and equipment recognition are at carried cost at less cost losses. any The on accumulated gain initial depreciation or loss recognition and arising equipment is determined as any and the fromdifference between the net disposal proceeds, accumulated theif after any, and the derecognition impairment initial of an carrying amount item of of the item property, and plant is and future economic benefits associated with the item will flow to can be measured reliably. All other repairs and maintenance are charged to the statement of financial activities they when are incurred. Furniture, fittings & equipment Computers Software Motor vehicles – An asset is depreciated when it is available for use until it is derecognised even if during that 5 years depreciatedFully assets still in use retained are in the financial statements. Fully depreciated assets are maintained at a nominal value of $1 use they when are untilwritten off. they are no longer in The preparation of financial statements principles in requires the conformity Board with to generally make amounts of estimates accepted assets and liabilities and and disclosure of accounting contingent assets assumptions and liabilities at the that date affect the of the reported financial statements and the reported amounts of income reporting and expenditure during period. the Actual results assumptions are reviewed could on an ongoing differ basis. Apart from from those Board involving has estimations, those the made estimates. judgements in the areas requiring process The the of Board estimates applying most difficult, APSN’s subjective and or accounting assumptions and estimates are significant complex to the financial statements, policies. are disclosed the at end judgements, The or areas where of footnote, this where applicable. Income including donations, gifts and grants that provide core funding or are of general nature are recognised where there is measurement. (a) Such entitlement income (b) is certainty only donations deferred and when: must (c) the sufficient only donor reliability be specifies of that used the in grant or future accounting periods; or the donor has imposed residual value and the useful life of an asset is reviewed at least at each end of reporting year and, if expectations differ significantly from previous estimates, the changes are accounted for as a change in an accounting estimate, and the depreciation charge for the current and future periods are adjusted. Items costing $1,000 or less are expensed off in the financial activities. year of acquisition to the statement of Cost also includes acquisition cost, any cost directly attributable to bringing location the and assetcondition tonecessary for the it to be capable of operating in the mannermanagement. intended by Subsequent cost are recognised as an asset only when it is probable that Depreciation is provided on a straight–line basis to allocate the gross carrying amounts of the assets less their residual values over their estimated useful lives: Leas period the item is idle. conditions mustwhich met be before

Basis of preparation of the financial statements Income recognition Cost includes the initial estimate restoring of it at the the site costs on which of it is when dismantling the located, item and the is obligation acquired removing for or which as the an a consequence entity item of period incurs having and either for used the purposes item other during a than particular to produce inventories during that period. See Note provision. (b) Donationsand corporate sponsorship (c) Rendering of services (a) Grants (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) Significant accounting policies and other explanatory information (c Significant accounting policies and other explanatory information 2. 2A. 2. 2A. Significant accounting policies bly 14 12 13U(1) on

. Board e financial statements are presented in Singapore Th (UEN : S75SS0058K) (UEN : S75SS0058K) is contractually obliged or where there is constructive obligation licies (cont’d) on the date of the statement the by ont’d) APSN to the extent thatthese are applied to charitableits objects. NOTES TOTHE FINANCIAL STATEMENTS NOTES TOTHE FINANCIAL STATEMENTS Board FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS The accounting policies in FRSs may not be applied when the effect of applying

Revenue from special event isrecognised thewhen event takes place. Interest income is recognised on a time–proportion basis using the effective interest rate that takes into account the effective yield on the asset. The income from sale of education materials and uniforms is recognised when significant risks and rewards are transferred to the buyer, the amount of income and transaction can measuredbe reliably. cost incurred or to be incurred in respect of the Rental revenue is recognised on effective on theyield assetstraight-line a on basis over the lease term. a time-proportion basis that takes into account the r issuance by the recognised where based based paston practice. As a charity, the APSN is exempt from tax on income and gains falling within sectiof the Income Tax Act Significant accounting policies and other explanatory information (cont’d) The functional currency is the Singapore dollar as it reflects the primary economic in environment which APSN operates. Transactionscurrency at the rates ruling at in the dates of the foreigntransactions. The presentation is currenciesin the functional currency. are recorded in the functional A gift in kind is included in the statement of financial activities based on an estimate of the fair value at the date of the receipt of the gift of the non–monetary asset or the grant of a right the to monetary asset. The gift is recognised if the amount of the gift can be measured relia is and thereand is no uncertainty that it bewill received. Contributions to defined contribution retirement benefit plans are recorded as an expense as they fall due. APSN's legal or constructive obligation is limited to the amount that it is obliged to contribute to an independently administered fund which Singapore is (a government managed retirement the benefit plan). For Centralemployee leave entitlement, Provident Fund in the expected cost of short–term employee benefits in the form of recognised compensated in the absences case of is accumulating compensated absences, when the employees render service that increases their entitlement to future compensated absences; and in non –accumulating the compensated case absences, of when the absences occur. A liability for bonuses (d) raising Fund (e) Other income Income tax Income recognition (c (f) Rental income Foreign currency transactions and functionalcurrency transactions Gifts kind in Employee benefits dollar. The principal activities of the APSN are to provide education and training to persons with mild intellectual disability so that they have the necessary normal skills, independentlives in adulthood. attitude and personality to lead APSN is situated in Singapore Singapore 467354. and has its head office at 900 New Upper Changi The financial Road statements combine the state of affairsfollowing: and the results of the APSN and Chaoyang School (“CYS”) the Katong School (“KS”) Tanglin School(“TS”) Delta Senior School(“DSS”) forCentre Adults (“CFA”) APSN StudentCare Centre(“APSN SCC”) Chaoyang School, Katong School, Tanglin School under and Ministry Delta Senior of School Education are (“MOE”) registered Ministry and APSN of Student Social Care and Centre Family division of APSN. is Development registered under (“MSF”). Centre for Adults is operated as The financial statements of APSN for a the reporting year ended 31 March 2017 are authorised fo The Association for Persons with Special Needs (“APSN”) is December registered 1975 under in the Singapore Societies on Act, Cap 12 311. APSN is also the a Charities Act, charityCap 37 registeredand is an under approved Institution of Public Character (“IPC”) under the Singapore Income Tax Act, Cap 134. The Constitution of APSN restricts the use of fund monies to the furtherance of the objective ofand APSN, prohibits the payment of dividends. The financial statements have been Standards prepared in Singapore in (“FRS”), accordance as well with as all the related Interpretation issued Financial to FRS Reporting (“INT by FRS”) as the provisions Singapore of the Accounting Charities Act, Cap. Standards 37. The concern financial Council. statements are basis APSN prepared on under a is going alternative the treatment also (such as historical fair subject values) as disclosed cost to where statements. appropriate the in convention these financial except where an FRS require an them is immaterial. The disclosures required by FRSs need not be made if the information is immaterial. Accounting convention (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) Association information 2A. Significant accounting po 2. 1.

80 APSN Annual Report 2016 Empowering Lives, Enabling Communities 81

17 19 the expensed expensed

loss is ont’d) ont’d)

when, and only when,

the statement of financial activities. The in on the statement of financial position expensed immediately. The transactions are recorded at the

(UEN : S75SS0058K) (UEN : S75SS0058K) loss is recognised financial assets

NOTES TOTHE FINANCIAL STATEMENTS NOTES TOTHE FINANCIAL STATEMENTS – cost the effective using interestmethod.

on when the obligation specified in the contract is discharged or cancelled or FOR THE REPORTING YEAR ENDED 31 MARCH 2017 FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS

liabilities when when they are incurred principally for the purpose near of term selling or (trading repurchasing in liabilities) the or designated and effective hedging instrument) are or have been classified in derivatives this category (except for because the a conditions derivative are that met to is changes use in a the fair “fair value value option” relating charged and to to profit it or liabilities loss is as incurred. at used. As at fair end of All financial liabilities classified this category. in value the reporting through year, there were profit no or loss are previous category fall into this residual category. These liabilities are carried at amortised becomes a party to the contractual provisions of the instrument and it is l l asset, the highest and best use of the asset and whether the asset is used in becomes a party to the contractual provisions of the instrument. The initial recognition Liabilities at fair value through profit or loss: Liabilities are classified in this category Other financial liabilities: All liabilities, which have not been classified in the ansaction price for financial asset not classified at fair value through profit or loss includes recognised. Financial assets Initial recognition,measurement andderecognition: A financial asset is recognised on the statement of financial positions when, and only when, recoverable amount of an asset or a cash–generating unit is the costs higher to of sell and its its fair value in value use. less When the fair value less costs to available sell method is recent used, any market transactions are taken method into is consideration. adopted, When in the value discounted assessing to in their the use present value value using in a pre–tax assessments use, of the discount time value of rate money the and the thatrisks specific to reflects the estimatedasset. For the current purposes market future of cash assessing flows are impairment, assets separately identifiable cash flows are (cash–generating units). At grouped each end of the reporting at year non –financial assets other the than goodwill with impairment lowest loss recognised in prior levels periods are assessed for for possible reversal of the which impairment. An impairment loss there is reversed only to are extent the that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been APSN of financial assets is tr at fair value the transaction normally costs that are represented directly attributable to by the asset. acquisitionTransaction costs the or incurred issue on of the transaction the acquisition financial or issue price. of fair value through financial profit or assets The classified at Significant accounting policies (cont’d) Impairment of n Significant accounting policies (cont’d) Financi al Initial recognition, measurement andderecognition: A financial liability is Irrespective of whether there is any indication performed at of the same impairment, time every year an on an annual intangible asset impairmentwith an indefinite test useful life an is or intangible asset not yet assets available is reviewed at for each end of use. the reporting Theyear for indications of carrying impairment and where an amount asset of is other impaired, non–financial it is estimated recoverable amount. The impairment loss is the excess writtenof the carrying amount over down through the statement the of recoverable financial activities amount to and its is recognised derecognised expired. The initial recognition of financial liability is at the fair transaction value price. normally The represented transaction by price for financial liability through not classified profit at or fair value loss includes acquisition or the issue of the financial transactionliability. Transaction costs incurred costs on the acquisition or that are issue directly of attributable to financial the liability classified at fair value through profit or trade date.trade Irrespective of the legal form of the transactions performed, financial assets are derecognised when they pass the “substance over form” based on the derecognition test prescribed by FRS 39 relating to the transfer Financial of risks assets and and rewards financial of liabilities statement ownership are of and offset financial the position and transfer if the of there net recognised amounts and there is an intention control. to settle a on net basis, realiseto the assets is and amount currently is a legally reported enforceable in settle the liabilities right simultaneously. to offset the APSN immediately. The transactions are recorded at the trade date. Subsequent measurement based on the classification of the financial liabilities in following categoriestwo under FRS 39 is as follows: one of the 1. 2. Fair valueFair measurement When measuring fair value, would management use uses the when assumptions pricing assumptions that the market asset about participants or liability measurement. risk. The entity’s intention to hold an under asset or to settle or otherwise fulfil It current a liability is market not is conditions, taken including into a account measurement, asmanagement market–baseddetermines the following: (a) relevant the particular asset or liability being when measurement, measuring measured fair not (these value. are identified In an and making disclosed financia in the entity–specific the fair relevant value notes below); combination (b) with other for assets or a on a non– stand–alone basis; (c) the transaction market in which would an orderly take place techniques for to use the when measuring assetfair value. The or use valuation techniques liability; used of maximise and the relevant (d) observable theconsistent with the inputs a market may participant use pricingwhen the assetor liability. inputs appropriate and valuation minimise unobservable inputs. These inputs are (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) Significant accounting policies and other explanatory information (c Significant accounting policies and other explanatory information (c 2. 2. 2A. 2A. s 18 16 in in profit or

on the initial the the term of the

ont’d)

recognised

(c

recognised

recognised. Typically the trade and

costs using the effective interest method

amortised

– 50 years (UEN : S75SS0058K) (UEN : S75SS0058K) and) duration receivables with no stated interest rate are normally – uncollectibility. Impairment charges are provided only when there is

recognised. For impairment, the carrying amount of the assetreduced is NOTES TOTHE FINANCIAL STATEMENTS NOTES TOTHE FINANCIAL STATEMENTS

FOR THE REPORTING YEAR ENDED 31 MARCH 2017 unless another systematic basis is representative of the time pattern of the ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS –maturity financial assets: As at end of the reporting year date, there were no FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS pairment or to building (exclude l at loss event (or events) has an impact on the estimated future cash flows of the there there were no financial assets classified thisin category. with fixed or determinable payments that are not quoted in an active that market. are Assets for sale immediately or in the near These term are assets not classified are in this carried category. at (except that short measured at original invoice amount unless the effect of significant) imputingminus any reduction interest (directly or would through the beuse of an allowance account) for im objective evidence that an impairment loss has been more incurred events that as occurred after a the initial recognition result of the asset of (a ‘loss one event’) and or th financial asset or group methodology of financial ensures assets that that can an be impairment reliably estimated. loss is The not recognition of an asset. Losses expected as a result of future events, no matter how arelikely, not through use of an allowance account. The amount of the loss is loss. An impairment loss is reversed if the reversal can event be related occurring objectively to after an the impairment loss was other receivables are classified this in category. financial assets classified in this category. financial assets classified in this category. Financial assets at fair value through profit or loss: As at end of the reporting year date, Loans and receivables: Loans and receivables are non–derivative financial asset Held– Available for sale financial assets: As at end of the reporting year date, there were no cognised in statement of financial activities as an integral part of total the lease expense. Significant accounting policies (cont’d) Financial assets (cont’d) Subsequent measurement based on the classification of fourfollowing categories under FRS 39 is as follows: the financial assets in one of the 1. 2. Cash and cash equivalents Cash and cash equivalents include bank and cash balances,highly liquid debt instruments purchased onwith an original maturity of three months demand or less. For deposits and any the statement of cash flows the item includes cash and cash equivalents less cash subject to restriction and bank overdrafts payable on demand (if any) that form an integral part of management. cash 3. 4. user's benefit, even if the payments re are not on that basis. Lease incentives received are Rental income from operating leases is recognised in over the profit term or of loss the relevant on lease a unless straight-line another systematic basis time pattern of the user's benefit, basis even if the payments are not on that is basis. Initial direct cost representative of the incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased assetand recognised on a straight-line basis the over lease term. Significant accounting policies (cont’d) Investment property Investment property is property (land or a building or part of a building or both) owned or held under a finance lease to earn rentals or for capital appreciation or both, rather than for use in the production or supply of goods or services ordinary course or of business. for It includes an administrative investment property purposes in the or course of sale construction. in After initial the recognition at cost including transaction costs the cost model is used to the measure investment property using the treatment for property, plant and equipment, that is, at cost less any accumulated depreciation and any accumulated impairment property losses. An that investment meets the criteria to carrying be classified amount as held and for fair sale periodically is value. carried on For at the a disclosure lower systematic of purposes, independent basis valuers the having at an fair appropriate recognised least values professional qualification once experience in the location and category of the property are being valued. and recent yearly measured by management or by external The rates annual of depreciation are as follows: Freehol d Reserves management The reserve of APSN is mainly the accumulated funds. APSN Board’s objective is to maintain an optimal balance in the accumulated APSN funds and to for support future the continuity developments monitors level the of funds the for working capital flexibility. of of the APSN activities schools of and Centre for Adults. The There Board were no changes in the Board’s APSN subjectis not to externally imposed capital reserve requirements. approach to reserve management during the year. Leases Leases where the lessor effectively retains substantially all the risks and benefits of ownership of the leased assets are classified as operating leases. For operating leases, lease payments are recognised as an expense in profit or loss on relevant a lease straight–line basis over (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) Significant accounting policies and other explanatory information (c ont’d) Significant accounting policies and other explanatory information 2. 2A.

2. 2A.

82 APSN Annual Report 2016 Empowering Lives, Enabling Communities 83

– 21 23 and

891

r. 4,924 4,653 $ $ $ 41,261 50,640 30,112 73,047 22,598 2016 2016 (46,795) (91,137) 2016 372,312 (241,463) (153,052) (496,794) (496,794) (163,383) (216,372) (165,285) (569,237) (101,500) 2,851,942 (1,115,651) (1,510,166) (1,258,668) 19,321,856 22,6 21,162,881 Fund-Raising

,

– – – ont’d)

580 000)

1,800 1,702 $ 4,131 $ $ (6,471) 65,866 37,836 2017 (39,631) (47,168) 2017

2017 365,799 (300, (300,000) (152,785) (252,693) (445,109) (333,602) (508,952) (200,073) (116,401) (825,426) 3,110, (1,125,879) 20,326,014 23,903,755 23,078,329

’s Board and Management Committee of the

embers for the

M

APSN

Committee (UEN : S75SS0058K) (UEN : S75SS0058K) Raising Department expenditures fromHQ CFA to

-

s

Key Key management personnel are the Chief Executive Officer,

. gratuity

und

Board and NOTES TOTHE FINANCIAL STATEMENTS NOTES TOTHE FINANCIAL STATEMENTS s for SCC operating expenditures

s and

s. fund

FOR THE REPORTING YEAR ENDED 31 MARCH 2017 FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS APSN Community trust silver fund Designated donation Children’s Charities Association fund Community trust silver fund Pilot programme fund Work f training NCSS / MSF operating grants Designated donations Designated donations

------mbers of the Board are volunteers and receive no monetary remuneration for their Courses attended by purpose of Transport reimbursement Board to Members Salaries, bonuses andCPF SDF Staff recruitment expenses Provision for unused leave Staff and training development expenses Staff transport expenses Staff welfare expenses Government grantincome fromjob scheme credit MOE Secondment Fund ContractMOE Teaching Fund Total Utilisation of funds for CFA operating expenditures Utilisation of funds for CFA job training expenditures Utilisation of funds for Fund Utilisation of fund Total utilisation of funds There were no key assumptions concerning the future, and uncertaintyother at key the sourcesend of of the estimationreporting year, that have a significant risk of adjustment carrying the to amounts ofcausing assets liabilities and thewithin next reporting yea a material Department and SCC operationduring the financial year. There are transactions and arrangements for members of the group and the effects theon basis determinedof between the parties are reflected thesein financial statements.these Except for the courses attended and transport reimbursement of me expenses as disclosed, all contributions. These are funds utilised for CFA operating and job training activities There were no critical judgements made in the that process have the of most applying significant the effect accounting on policies the amounts recognised in the financial statements. respective committees Related party relationships and transactions FRS 24 on related party disclosures requires the reporting entity to disclose: (a) transactions with its related parties; and (b) relationships between any member of the group irrespective of whether there have been transactions between those related parties. A party party if is the related party to controls, a or is controlled by, or influenced by the other canparty. significantly influence or is significantly A related party includes the members of It is not the normal practice for the trustees/office bearers, or people connected with them, to receive remuneration, or other benefits, from APSN for institutions which connected with APSN. they are responsible, or from 3A. Expenses incurred by Board andCommittee Members principals, vice–principals, CFA centre respective school director and heads of department of ASPN (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) Significant accounting policies and other explanatory information (c Staff benefit & related expenses Utilisation of 2B. Critical judgements, assumptions and estimation uncertainties 2. 5. 6. 3. ,

– – 4 20 22 1 15

050 ,

APSN

$ $ 23,243 39,774 2016 2016 510,146 586,429 356,496 368 574,893 574,893 2016 6,534,070 7,693,662 3,208,946 18,011,554 18,

) 9 1 ont’d) 2

547 547 843 790 , ,

, ,

$ $ 27 27 36 29 2017 2017 (13,627) (50,230) ( 6 6 274,217 433,288 605,347 368,988 2017 (130,076) 3, 6,704,774 7,679,552 value is the estimated selling 18,127,721 18,3

realisable

”) (cont’d) F

(“MS value. Net

Chief Executive officer, principals, CFA centre director

the Board retains full control to use in achieving any of its the

realisable (UEN : S75SS0058K) (UEN : S75SS0058K)

funding

term employees benefits –

funding Level 1 inputs are quoted prices (unadjusted) in active markets for (“ ASPN SCC”) from is MSF.

. NOTES TOTHE FINANCIAL STATEMENTS NOTES TOTHE FINANCIAL STATEMENTS funding from MOE under

nds nds over which

)/ funding from MOE over $200,000 FOR THE REPORTING YEAR ENDED 31 MARCH 2017 FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS over ( location over

(over)/under Social andSocial Family Development

rating grants ior year Operating grant(NCSS Community Funding for S.E.T.) Operating grant(Community Chest Funding) HQ cost al Ope Operating grants Provision for Administrative Manager Provision for Pr

– – – –

Salaries and other short $100,000 and $100,000 and below financial statements identical assets or liabilities that the inputs are inputs entity other than quoted can prices included within access Level 1 that at are observable for the the asset measurement or liability, date. either Level directly 2 or indirectly. asset or Level liability. The level is measured 3 on the basis of the inputs lowest level input that is are significant unobservable inputs for to the the fair value measurementhierarchy are deemed in to have its occurred at entirety. the beginning of instrument Transfers measuredthe at reporting fair between year. value has Ifa levelsbid a price financial and an of ask price, ask spreador mid–market the the pricing that is most representative ofprice fair value thein circumstances within the fair bid– value is used to measure fair value regardless of where the input is categorised within the fair value The carrying values of current financial instruments approximate their short–termfair maturity of valuesthese instruments dueand the disclosuresto of fair the value are not made when the carrying amount of current financial instruments is a reasonable approximation of the fair value. The fair values of non–current financial instruments may unless not there are be significant disclosed differences separately at the end of the reporting fair are values disclosed relevantin the notesthe to financialyear statements. and in the event the Inventories Inventories comprising educational materials and uniforms are measured at the lower of cost (first in first out method) and net Student Student CareCentre Funding from MOE, NCSS and MSFstudents / clients enrolled during the year. is on a “per capita” basis based on the number Funding for schools is of from MOE and NCSS, for CFA is from NCSS and MSF, and for

and and heads of department controlling having the authority and activities management responsibility compensation of for are for planning, APSN the centreCFA directorand heads directing of department of APSN respective and Chief school s. directly Executive and Officer, or principals, vice–principals indirectly. The above amounts for key Number managementkey of in compensation bands: Key management personnel are National Council of Social Service (“NCSS”) Provision for Prior year Ministry of Education (“MOE”) – – – – Ministry of Significant accounting policies (cont’d) valueFair measurement (cont’d) The fair value measurements techniques used and to measure fair related value by using disclosuresa fair value hierarchy categorise are of three recurring levels. the fair These value inputs measurements unless to stated otherwise valuation in the relevant notes to the hierarchy. If there is no established market, by using an acceptable valuation technique. or the markets available are not active, the fair value is price in the ordinary course estimated costs necessary to make of the sale. A write down on cost business is made for where the cost less the is estimated not recoverable costs or if the of selling prices completion have declined. Cost and includes all the costs of purchase, 3B. management Key compensation: costs of conversion and other location and condition. costs incurred in bringing the inventories to their Funds present Fund balances restricted by outside unrestricted sources are so funds indicated and allocated Management. are Externally restricted funds may only be utilised in accordance with the purposes distinguished to from specific purposes if any by action of the Executive established by the source of such funds or through the terms of an appeal and are in contrast with unrestricted fu institutional purposes. An expense resulting from directly attributable to the fund is charged the to that fund. Common expenses if any are operating allocated activities of a fund on that is a reasonable basis to expense. the funds based on a method most suitable Monies received where APSN is tonot the owner and beneficiary is accounted that for as trust fund. common The receipts and payments in respect of financial activities trust and the net assets relating to these funds funds are shown as separate line are in the taken directly to the statement of financial position. statement of (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) Significant accounting policies and other explanatory information (c party Related relationships transactions and Operating grants received 4. 2A. 2. 3.

84 APSN Annual Report 2016 Empowering Lives, Enabling Communities 85

)

) 26 –

191 ,

$ $ 7,787 Novelty 17,649 28,474 10,540 199 2016 2016 Level 3 (11,844) 323,825 341,474 776,305 594,348 622,822 $ 285,879 153,009 434,831

: : 04

-

2016 2016 ( (

3

9,861

and #06 24 / higher by $ Level 4,850 $ $ 4,546

(2,868) : $ )

2017 2017 (39,497) (50,187) 269,472 118,816 388,288 567,088 571,938 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 895,331 807,325 03 1,195,613 191 017 , – 2

– – – – 199

2,129,018

$ $ : Total (523,000) (510,532) 1,344,481 1,444,198 1,733,227 1,196,326 1,570,338 1,159,493 1,394,897

2016 (3,814,748) (3,792,649) 18,817,034 16,346,767 17,267,965 17,246,696 15,187,274 15,873,068 (

lower lower by $

1. 2. 3. 4. 5. 6. 7. 8. 9. –

10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26.

1,991,911 – – 2 – – – – 3 3 18 18 Howard BizCentre Singapore 369585 Road #06 $ Comparison with market evidence of recent offer to sell prices for similar properties. perPrice square meters. NA. Impact (2016: lower by $212,902 / higher by $212,902)

$

9,499 9,504

Motor Motor 87,104 47,499 87,101 47,496 (UEN : S75SS0058K) ). vehicles (99,620) (39,607) (99,618) (39,605) 186,724 177,220

(cont’d)

grantors, net – – – – –

NOTES TOTHE FINANCIAL STATEMENTS

291 455

2,989 2,986 $ air air value hierarchy unobservable f (18,304) (18,290) FOR THE REPORTING YEAR ENDED 31 MARCH 2017 NCSS MOE ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS 236,496 344,045 562,237 147,000 712,226 236,431 343,805 561,946 146,839 711,771

oftware

(to) from S

ceivable ue

d

on technique for recurring

:

s alue and (to) from (to) from

Level:

) Amount Due Due fromDue AIC toDue MSF fromDue Tote Board receivablesSundry Interest re Total Prepayments Deposits secure to services Asset v Fair – Valuati measurements:fair value Significant observable inputs and (weighted range average): Relationship of inputs fair to value: Sensitivity management’son estimates 10% – variation from estimate 5 6 8 The amount due (from) to grantors comprises of adjustments and provision for over/ (under)funding in the reporting years. For fair value measurements description of the valuation techniques and the categorisedsignificant other observable inputs used in the within Level measurementfair value as are follows: 3 of the fair value hierarchy, a (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311)

$ 1,288 1,477 1,409 Other assets (2,989) (2,986) Other receivables 509,076 268,00 508,451 267,83 10. 8. Investment properties 9. (249,427 (344,045) (304,770) (249,231) (343,805) (304,538) Computers 1,555,384 1,470,988 1,431,234 1,554,09 1,469,511 1,429,825

– – – –

25

$

(UEN : S75SS0058K) 386,917 541,347 452,423 517,605

(289,493) (166,103) (268,138) (153,870) $ 3,188,440 3,285,864 3,661,108 2,089,636 2,273,921 2,637,656 1,098,804 1,011,943 1,023,452 Furniture, equipment fittings and fittings

78,000 17,376 36,658 36,658 73,316

2016

2,129,018

2,190,683 2,154,025 2,117,367

NOTES TOTHE FINANCIAL STATEMENTS

– – – – 79

FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS $

(12,520) (12,519) 211,992 487,844 526,423 264,044 460,742 145,7 369,578 500

$ 73,316 36,658 Leasehold Leasehold (3,157,904) (3,157,372) 109,974 72, 16,962 13,886,486 10,940,574 11,415,898 13,425,744 10,794,795 11,046,320 2017 improvements 2,190,683 2,117,367 2,080,709

1,991,911

(Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311)

2016 2017 2016 2017 2016 2017

2015 2015

(UEN : S75SS0058K)

31 March 31 March 31 March 31 March 31 March 31 March dditions t Pr operty, plant and equipment

Cost At 1 April Additions Disposals Reclassifications At A Disposals Reclassifications At Accumulated depreciation At 1 April Charge for the year Disposals Reclassifications At Charge for the year Disposals Reclassifications A Carrying value At 1 April 2015 At At depreciatedFully property, andplant equipment in still use had an initial cost of $14,200,736(2016: $13,758,094 NOTES TOTHE FINANCIAL STATEMENTS

FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS

7.

(Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) end of the year At costAt beginningAt and end of the year Accumulated depreciation beginningAt of the year Charge for the year end ofAt the year Carrying value beginningAt of the year At valueFair for disclosure purposes only: valueFair at end of the year Rental income from investment properties Direct operating expenses (including repair and maintenance) arising from investment properties that generated rental income during the year Investment properties The depreciation charged is total to resources expended. There are no restrictions on the realisability of investment property or the remittance of income proceeds of disposal. and The investment properties are leased out under operating lease leases. Also income see Note commitments. 26 on The operating purchase,construct develop or investment property or for repairs, maintenance or enhancements. management has not entered into contractual The obligations fair value of to the investment property was comparison measured with at recent end transactions of of reporting comparable year properties based within reflect on the the actual direct market vicinity state and circumstances and as of elsewhere the end to of the reporting year. The fair was value based on a projection of latest average property transaction index prices published by by the Urban taking Development into Authority (“URA”), consideration where the of price thewas collected from information Singapore the property market the governmentby bodies. The investment properties are held trustin by the Board of Trustees.

8.

86 APSN Annual Report 2016 Empowering Lives, Enabling Communities 87

– – – – – – – 28

(934)

$ 3,356 (7,235) (2,709) 33,706 45,630 34,156 78,117 (17,466) (10,387) from IE from

Transferto/

– – – – – – 05

1,453 2,625 2016

$ 19,741 18,294 56,442 10,410 10,387 85,724 185,847 199,7 590,628

31.3. Balance at

– – – – – – – – – – – – – – –

$ (2,195) (2,195)

(Note 14)

Transferto Trust Fund

– ,133) 2016

(4,516) (8,644) (3,356) $ (96,658) (35,479) (24,815) (22,373) (34,156) (153,052) (161 (255,481) (248,551) (241,463) (175,834) (142,067) (1,607,578) Expenditure

– – –

1,773 4,516 9,578

24,815 32,760 $ 103,893 153,052 115,503 272,947 248,551 241,463 178,543 142,067

Funds Funds 1,529,461 received

– – – – – – – 0

519 2,625

12,506 52,000 38,976 13,766 $ 233,672 196,996 119,880 670,94 1.4.2015 Balance at at Balance

– – – – –

(780)

$ (1,278) (2,973) (4,837) 10,156 12,628 12,047 82,452 23,066 38,557 om IE (11,143) (80,781) fr

) Transferto/

– – – – – 27

$ $

9,585 2,731 7,462 2017 233,802 743,552 $ : 0.53% 2016 2016 29,437 44,395 80,781 13,383 11,167 62,658 (UEN : S75SS0058K) 4,743,552 4, 173,219 117,253 552,071 28,490,250 33, 33,233,802 28,490,250 (

31.3. Balance at

2016

(163)

(7,270) (2,027) $ NOTES TOTHE FINANCIAL STATEMENTS (29,363) (14,702) (68,567) (24,903) (23,066)

(104,175) (116,401) (132,606) (211,114) (296,268) (200,073) (241,347) (135,150)

(1,607,195) $ $ Expenditure

2017 2017 2017

4,720,951 4,720,951 FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS –

31,070,932 35,791,883 35,791,883 2016 : 1 month and 3 months) (31,070,932) 8,548 5,000 5,000

94,019 40,506 14,702 68,567 25,683 $ 116,401 119,978 199,067 377,049 200,073 158,895 135,150 Funds Funds 1,568,638 received

– – – – – –

12 months ( 1,453 2,625

19,741 18,294 56,442 10,410 10,387 85,724 2016 $ and 185,847 199,705 590,628 (Registered in Singapore under the Societies Act, Cap 311 and Charities Act, Cap. 37) 1.4. Balance at at Balance

(UEN : S75SS0058K)

for discretionary

NOTES TOTHE FINANCIAL STATEMENTS

Vocational preparation grant Annual grant SPED outstanding teacher financial assistance financial Additional training vote Contract teaching resources Curriculum enhancement fund subsidy fee Examination High needs grant ICT development grant MOE secondment fund Parents support group grant Stafftraining fund Schoolmeals programme scheme SPED innovation award award Public transportsubsidy SPED financial assistance FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS

MOE Special Purpose Grants

p) a) b) c) d) e) f) g) h) i) j) k) l) m) n) o)

12.

ash and cash equivalents for statement of cash flows from the financial year end and earn interest rates ranging from 1.05% to 1.82% ( and 1.64%) annum. per The fixed deposits mature between 2 months Not restricted in use Restricted in use Cash at end of year Amountas shown above Restricted in use C purposes at end of the reporting year Cash that are restricted in use consists restricted ofin use. monies received by Schools and CFA Centre is (Registered in Singapore under the Charities Act, Cap. 37 and Societies Act, Cap 311) Cash and cash equivalents 11A. Cash and cash equivalents the in statement of cash flows: 11.

88 APSN Annual Report 2016 Empowering Lives, Enabling Communities 89 30

– 31

$ 3,573 (7,550) 23,516 (12,393) from IE from

Transferto/

– –

2016 $ 52,204 107,200 159,404 31.3. Balance at

2016

$ (52,987) (86,800) (82,364) (103,454) (325,605) Expenditure (UEN : S75SS0058K)

65,380 86,800 58,848 $ 111,004 322,032 NOTES TOTHE FINANCIAL STATEMENTS Funds Funds received

FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS

$ 39,811 99,650 23,516 162,977 1.4.2015 Balance at at Balance provide mealsprovide for SPED students FAS during schoolthe terms.

MOE Special Purpose Grants (cont’d) To To financial provide assistance to studentsneedy in SPED schools. To recognise the contribution from schools SPED and teachers. To teachers’ enhance professional development. To subsidise FASSPED students. To implement vocational preparation for students. (Registered in Singapore under the Societies Act, Cap 311 and Charities Act, Cap. 37)

12. 12K. School meals programme 12L. Financial SPED Assistance Scheme (SPED FAS) 12M. innovation SPED award 12N. outstanding SPED teacher award 12O. transport Public subsidy 12P. Vocational preparation grant

– –

,142)

23,430 22,288 $ (1 from IE from

Transferto/

– –

29

2017

53,346 83,770 $ 137,116

$ 78,117

31.3. (UEN : S75SS0058K) Balance at 2016 1

1,529,461 1,607,578

$

(65,365) (23,430) (89,500)

(178,295) NOTES TOTHE FINANCIAL STATEMENTS

Expenditure

2017 $

38,557

2017 – –

1,568,638 1,607,195 FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS

66,507 89,500 $ 156,007 Funds Funds received

– –

52,204 2016 $ 107,200 159,404 (Registered in Singapore under the Societies Act, Cap 311 and Charities Act, Cap. 37) 1.4. Balance at at Balance

cont’d) (UEN : S75SS0058K)

funds

E NOTES TOTHE FINANCIAL STATEMENTS

enrichment provide To programmes, purchase of materials resource andfor equipment students. Singapore provide To citizen students needy to enrich their learning. recogniseTo and encourage students' achievements and progress. celebrateTo Singapore 50 years anniversary. FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS Edusave grant Opportunity fund School basedstudent award SG50collaboration fund MOE

MOE specialMOE purpose a) b) c) d) specialMOE purpose

13B. Opportunity fund 13C. based School student award 13D. collaboration SG50 fund 13. 13A. grant Edusave

- - Grant from MOE Add transfer from MO To contract engage teachers covering duties of staff undergoing for courses. To subsidise Singapore Citizen / Permanent Resident school candidates for Workplace Numeracy Series (WPLN) assessment and fees. To students support exceptionally with high needs due challengingto behaviour. To hire IT professional and purchase of IT equipment / services to enhance students' learning needs. To assist schools SPED on MOE seconded education officers compensationsalary package. To enhance partnershipits effortsparents. with To financial provide assistance to Singapore students. To enhance professional development opportunities for MOE registered teachers.SPED To the enhance quality of curriculum co–curriculum. and To SPED enable school permanent staff receive training to and professional development. Fund receivedFund presented in the Statement of Financial Activitiesas follows: (Registered in Singapore under the Societies Act, Cap 311 and Charities Act, Cap. 37) Staff training fund . Contract teaching resources . Annual grant for discretionary financial assistance . Additional training vote . Curriculum enhancement fund . Examination fee subsidy . High needs grant 2C 2E 2F 2A 12B 1 12D 1 1 12G. ICT development grant 12H. MOE secondment fund 12I. Parent support group grant 12J. 12. MOE Special Purpose Grants ( 1

90 APSN Annual Report 2016 Empowering Lives, Enabling Communities 91

34

$

2016 204,931 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30.

– – – –

49 32 320

2,142 2,195

$ (3,503) (1,007) I&E

(315,693) (360,258) (675,755) to/from to/from Transfer

$

2017

204,931

– – – – – 73

1,384 5,101 2,466 4,490 $

11,215 359,866 1,418,251 1,802,7 31.3.2016 Balance at

– – – – – – – – – – – )

3

2,195 2,195

$ und f Transfer (Note 1 from MOE

– – 2016

1,007 $ (3,423) (9,200) (9,814) (2,195) (UEN : S75SS0058K) (21,215) (503,501) (163,383) (907,461) (248,804) (1,867,989) Expenditure

– – – –

NOTES TOTHE FINANCIAL STATEMENTS

1,281 8,880 9,814 $ 24,718

819,194 163,383 248,755 Funds Funds received 1,267,719 2,543,744 FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS

– – – 320

2,142 1,384 1,598 2,515 3,483 $ 44,173 11,215 Balance beginningat and end of the year This fund is for the purchase and/or renovation of APSN’s premises for its own use and/or as investment generate to rental income for and headquarter relocation expenses. 1.4.2015 1,057,993 1,124,823 Balance at at Balance

(Registered in Singapore under the Societies Act, Cap 311 and Charities Act, Cap. 37)

Association building fund

– – – – – – –

15.

(865)

3,912 $ (1,673) I&E (37,852) (396,140) (432,618) to/from to/from Transfer

– – – –

2017

1,673 1,384 1,189 3,331 4,490 $ 11,215 33 397,718 (UEN : S75SS0058K) 1,814,391 2,235,391 31.3. Balance at

– – – – – 2017

$ (6,435) NOTES TOTHE FINANCIAL STATEMENTS (18,190) (545,235) (152,785) (499,191) (284,559) (152,803) (1,659,198) Expenditure

FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS

– – – –

1,673 6,435 $ 14,278 583,087 152,785 895,331 285,424 152,803 Funds Funds received 2,091,816

– – – – – (Registered in Singapore under the Societies Act, Cap 311 and Charities Act, Cap. 37)

1,384 5,101 2,466 4,490 2016 $ 11,215 359,866 1.4. 1,418,251 1,802,773 Balance at at Balance

(UEN : S75SS0058K)

scheme fund

transport assistance NOTES TOTHE FINANCIAL STATEMENTS – – Chan Chan Chiew Ping - Trust funds School

- schools pocket moneypocket

in FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS - Chan Chiew Ping special schools fund

– SGEnable Artist Care &sharematching grant fund Communitysilver trust fund Charitiescapability fund (VCF) Stafftraining grant OFA School scheme ToteBoard arts grant special Student curriculum development fund MSF capitalfunding Trailblazer -school scheme

Association Charities Children’s

in

a) b) c) d) e) f) g) h) i) j) k) l)

14.

The fund from National Art Council is to support collaboration between individual schools and local artists/arts educators in developing arts education programmes. The grant, managed by the Ministry servicessocial to beneficiaries. of Social and Family Development, aims to enhance

Children’s Charities Association fund The Children’s Charities Association (CCA) Fund is for educational programmes, job training, welfare and enrichment programmes for to students up 21 old.years Trust funds (cont’d) The fund,administered by NCSS, to is strengthen the capabilities of VWOs Singapore. in The fund given is by NCSS build to staff competencies. This Fund from the Agency for Integrated enhance capabilities Care and provide value–added services. (AIC) is to provide additional resources to This fund from SG Enable aims to reduce the high transport costs for persons with disabilities accessing VWO services. Theaims grant develop to arts education in SPED schools. The fund from Singapore Sport aims to inspire the Singapore spirit and transform Singapore through sport. This fund from MSF is purchases of to furniture and equipment for its new premises. undertake the relocation cost of APSN Centre for Adults, and Thereceived grant from for NCSS the welfare of students. needy Trailblazer–Chan Chiew Ping Special Schools Fund was and set up administered by Trailblazer by Foundation, NCSS, economic downturn. to provide financial assistance to students affected by the

(Registered in Singapore under the Societies Act, Cap 311 and Charities Act, Cap. 37) Trailblazer . Schoolpocket money fund . Care & share matching grant . Community trust silver fund . . Artist- . SG Enable -transport assistance scheme . Charities capability fund (VCF) Staff training OFA grant Tote grant arts Board 4B 4D 4C 4A 4E 4F 4G 4H 1 1 14. 1 1 1 1 1 1 14I. 14J. 14K. Student curriculum development fund 14L. MSF capital funding

92 APSN Annual Report 2016 Empowering Lives, Enabling Communities 93

37 – –

$ $ $ $

(8,096) 24,989 16,893 99,858 41,588 41,588 41,588 16,893 81,700 2016 2016 1. 2016 (58,270) 281,898 2,784,151 3,147,749 3,164,642

35

AFID conference

th

– – – – –

2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22.

$ ) ) $ 9,793 9,793 $ $ (7,100) – – 16,893

63,285 41,588 2017 2017 2017 (41,588) 740,117

2,948,926 3,752,328 3,762,121

3,218

$

33,249 I&E ( (30,031) storical data and the unexpired (599,849) (599,849) (629,880 to/from to/from Transfer hi

conference

7,965

$

13,478 593,748 1,453,235 1,461,200 2,000,039 2,607,265 4,068,465 31.3.2016 Balance at

) – – 6)

1

$ (3,218) 76,367 isabilities (AFID) Total 936,519 ( (939,737) (311,579) (311,579) D

(UEN : S75SS0058K)

1,804,829 1,881,196 (1,251,3 less than 1 year respectively. The unwinding of discount is not remises Expenditure

year

and

– – – –

2016 2016 ntellectual

I

t NOTES TOTHE FINANCIAL STATEMENTS $

969,768 969,768 911,428 911,428 911,428 911,428 funds

Funds Funds

1,881,196 Received

Unrestricted curren on on

rs FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS -

reinstatement of p

ederati

F

$

11,183 13,478 76,367

593,748 893,401 969,768 funds 1.4.2015 1,419,986 1,431,169 1,400,190 2,007,416 3,438,585 Restricted sian Balance at at Balance A fund Accrued operating expenses School fees received in advance creditoSundry Total Balance beginningat of the year Less: Expenditure incurred Balance endat of the year

Balance beginningat of the Writeback Expenditure incurred Balance endat of the year Presented as: Provision,current Provision,non The provision is based on equipment the from leased present property. value The estimate of is based costs on to be incurred to remove plant and This fund was set up from APSN’s share of the surplus money from the 19 organised jointly by APSN and MINDS in November 2009. The Board approved the fund to used be for APSN sending educational activities locally or overseas. Board members and volunteers to conferences, study trips and significant. term is more than 1 year Provision for

(Registered in Singapore under Societies Act, Cap 311 and the Charities Act, Cap 37)

Provision Other payables and accruals

6,400

21A. 21A. FederationAsian on Intellectual Disabilities (AFID) conference fund 20. 21. $

99,159 58,045 I&E (47,514) 105,559 300,000 (347,514) to/from to/from Transfer

1,565

$ 13,478

293,748 Total 128,477

36 1,354,076 1,355,641 2,347,553 2,654,779 4,010,420 1,404,914 1,533,391 (UEN : S75SS0058K) 31.3.2017 Balance at

$

3,953 $

$ 80,027

29,902

2016 2016

676,678 728,183 2016 )

– 0) 2017 6,198,835 3,371,659 3,160,110 1,101,829 3,038,725 2,643,476

(3,533,756) (3,533,756) 2017 6,475

892,559 899,034 $ (6,400) funds NOTES TOTHE FINANCIAL STATEMENTS

733,516

( (739,916) (551,520) (300,00 (851,520)

Unrestricted

(1,591,436) ) Expenditure

FOR THE REPORTING YEAR ENDED 31 MARCH 2017

ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS

$ 3,953

$

80,027

– – – 2017

2017 $ 27,960 premise s. 885,837 728,183 690,242 2017

(386,882 (386,882) ricted

$ $ $ $ $ $ $

’s

3,371,659 3,898,574 1,031,543 2,643,476 2,867,031 $ eived funds 512,355 122,002 634,357 634,357 634,357 899,034 899,034

Funds Funds

Rest 1,533,391 Rec

.

(Registered in Singapore under the Societies Act, Cap 311 and Charities Act, Cap. 37) ,039

7,965 $

13,478 593,748

1.4.2016 1,453,235 1,461,200 2,000 2,607,265 4,068,465 Balance at at Balance s

(UEN : S75SS0058K)

f the year

donations

s

NOTES TOTHE FINANCIAL STATEMENTS

Designated donation

onation

und designated

und -

nning and end of the year FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS mesales servicesand (designated)

Restrictedfunds Designated d Percussion fund Unrestrictedfunds Designated donations General purpose fund Education fund Total Incoming Resources Donations Program

16. Funds received presented in the Statement of Financial Activitiesas follows: ost c Grant fromNCSS, MOE, ToteMSF, Board,AIC Public donations t

A Balance beginningat of the year Refurbishment of property, purchase of plant and equipment: – – Amount offwritten Balance endat of the year Accumulated amortisation Balance beginningat of the year Amortisation for the year Amount offwritten Balance endat of the year Carrying value Balance beginningat of the year Balance endat of the year Balance begiat Balance beginningat and end o This represents grants and donations utilised for the refurbishment of properties and purchase of and plant equipment. The amounts written off for deferred are capital grants which have been fully amortised. This setfund for was up the refurbishment of Delta Senior School This fund for is refurbishment the of Chaoyang School (Registered in Singapore under Societies Act, Cap 311 and the Charities Act, Cap 37) Deferred capital grants Refurbishment f School building f

17. 18. 19.

94 APSN Annual Report 2016 Empowering Lives, Enabling Communities 95 41 ’s 39

7 cost

APSN $ $ $ 5,457 42,395 56,802 99,197 52,015 2016 2016 2016 776,305 276,642 282,099 304,50 3,066,049 3,066,049 2,601,940 2,854,664 5,456,604 2,569,215

33,233,802 34,010,107

0

067

9,043 , $ $ $ Rental of Equipment 2017 32,329 55,385 87,714 34,34 2017 2017 509 380,298 262,615 642,913 374,889 1,195,613 3,689,043 3,68 35,791,883 36,987,496 2,303,732 2,760,312 5,064,044 2, ’s financial instruments are credit risk, interest

APSN

as lessee lessee as

and 90% funded and reimbursed MSF for by CFA. – (UEN : S75SS0058K) (UEN : S75SS0058K) ls

schoo

costs:

NOTES TOTHE FINANCIAL STATEMENTS NOTES TOTHE FINANCIAL STATEMENTS

average lease term is 3 years. The rental is fully funded and paid by MOE

and accruals, school excluding fees ar but not more 5 than years

FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS The amortised

payables

Rental of equipment Land rental After one ye After one but notyear more 5 than years Rental expense for equipment Rental expense for land Within one year Within one year directly directly to for SLA the The land rental is payable to the Singapore Land Authority (SLA) Family / Development (MSF) Ministry for ofthe land / Social premises andoccupied by APSN schools and Centre for Adults.

Financial assets: Cash and cash equivalents Other receivables end ofAt the year Financial liabilities: Measured at Other received in advance end ofAt the year

(a) (b) year one than later Not After one but notyear more than 5 years Service expenses The committed payments are for security services January 2015 for to a 31 period December of 2016 and 2 subsequently years renewed January 2017 to 31 December 2018. effective for another from 2 1 years from 1 At the end of the reporting under non–cancellable operating year, leases are as follows: the totals of future minimum lease payment commitments At At the end of the reporting year, the total of future expenditure commitments under contractual service agreement as is follows: and and at fair value in the statement of financial position. The carrying values of current financial instruments approximate their fair values due to the short–term maturity of these instruments and the disclosures of fair value are not made when the carrying amountinstruments reasonable a is approximation of fair the value.of current financial risk and liquidity risk. The financial instruments comprise bearing cash fixedand bank deposits, balances, receivables interest and payables. management The board has of certain strategies financial for documents. the The following guidelines risks. are followed: All financial risk management activities However are these carried out by the are Finance & Investment Sub-Committee. not All financial carried outfollowing good marketriskpractice. documented management are in formal written There have been no changes to the exposures to risk; the objectives, policies and processes formanaging the risk the methods and used measure to risk. the The analyses of financial instruments that are measured subsequent fair to initial value, recognition grouped at into Levels 1 statements. These to include both 3 the significant are financial instruments disclosed stated at in amortised the relevant notes to the financial operations. The main risks arising from recordedat the end of the reporting by FRSyear categories: 39 Further quantitative disclosures are included throughoutthese financial statements. The main purpose of the financial instruments is to raise and manage finance for The following table categorises the carrying amount of financial assets and financial liabilities (Registered in Singapore under Societies Act, Cap 311 and the Charities Act, Cap 37) (Registered in Singapore under Societies Act, Cap 311 and the Charities Act, Cap 37) Expenditure commitments Operating lease commitments Financial instruments: Information on financialrisks 26. 25. 24C. values Fair of financial instruments 24B. Financial risk management 24A. Classification of financial assets and liabilities 24.

40 38 9

$ $ Ministry 47,080 14,97 2016 2016 802,513 the

$ $ 5,935 49,220 2017 2017 days (2016: 30 days). The 461,269 30 recognised in profit or loss. The is ent ent IPC status is granted by rr

(inclusive of

Public Public Character whereby public donors are granted 2.5 ations a (inclusive of GST)

(UEN : S75SS0058K) (UEN : S75SS0058K)

minimum banking facilities. disseminated to the relevant persons concerned and compliance is Management Committee. is exempt receipts NOTES TOTHE FINANCIAL STATEMENTS NOTES TOTHE FINANCIAL STATEMENTS – utilised School ax Financial liabilities maturity analysis FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS – FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS ax

deduction receipts deduction receipts issued for don . – – The interest rate risk exposure is mainly from changes in interest rates on interest bearing fixed deposits. The interest rate risk financial assets on and financial liabilities is significant.not other payablesother are with short–term durations. APSN has sufficient cash balances to support cash commitments from their existing liabilities. Accordingly, APSN The liquidity risk is managed on the basis of expected maturity dates of the financial liabilities. financialAll liabilities of APSN are due onewithin year. The average credit period taken to settle trade payables is about Financial instruments: Information on financialrisks (cont’d) Financial assets that are potentially counterparties subject to discharge to their obligations concentrations in full of or in credit a cash timely balances risk with mannerbanks, cash equivalentsconsist and and receivables. principally The maximum failuresof exposure to credit by risk is: the total of the fair value of the financial assets; the have to maximum pay amount if the the entity guarantee could is called on; and the full amount the end of of any the payable reporting commitments year. at Credit risk on cash balances with banks instruments and any is other limited financial because the counter–parties are entities For with acceptable credit credit ratings. risk on condition receivables of an the ongoing debtors credit and exposure to a evaluation credit risk loss is from performed impairment on monitored by the the financial As disclosed in Note 11 cash and with a less than 90–day maturity. cash equivalents balances represent short–term deposits Other receivables are normally with fixed no terms therefore there and is maturity.no Tax received/collected during the reporting year feesAudit to independent auditor Other attestation fees to independentauditor GST) In addition to the statements, statement the of financial activities includes following the items: charges and credits disclosed elsewhere in the notes to the financial of and Social Family Development (“MSF”)for period the from 1 December 2015 to February 28 2018 times (2016: 1 April 2015 to 31 December 2015 - 3; 1 tax deductionsJanuary for 2016 donations to made 31 to APSN. March The 2016 cu - 2.5) APSN is an approved Institution of APSN is exempted from tax on income and gain falling within section 13U(1) of the Singapore IncomeTax the Act to extentthat these are applied to charitableits objects. (Registered in Singapore under Societies Act, Cap 311 and the Charities Act, Cap 37) (Registered in Singapore under Societies Act, Cap 311 and the Charities Act, Cap 37) . Income t . Tax Items in the statement of financial activities Income tax and t 2A 2B 24F. risk Interest rate 24. 24D. Credit risk on financial assets 24E. risk Liquidity

2 2 23. 22.

96 APSN Annual Report 2016 Empowering Lives, Enabling Communities 97 43

(UEN : S75SS0058K) NOTES TOTHE FINANCIAL STATEMENTS FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS FRS 116 Leases effective for annual periods beginning on FRS or 17 after and 1 its January interpretations. 2019 Almost replaces all leases will financial position under a single model (except be leases of less than 12 months broughtand leases of low onto lessees’ statements of value assets). Lessor accounting, however, between operating remains and finance leases largely is retained. The unchanged management anticipates that and FRS 116 the will be adopted in the financial statements distinction when it becomes mandatory and that the application of the new standard will have a significant effect on amounts reported in respect of the leases. However, it is not practicable to provide a hasreview been completed. reasonable estimate of that effect until a detailed Disclosure Initiative (Amendments to FRS1) effective from 1 January 2016 requires that an entity shall not reduce the understandability of its financial statements by obscuring material information with immaterial information. The certain regrouping were made statements to the for balances reporting in the year financial 2016. financial These performance reclassifications or the have financial no position significant of earliest comparative period not is presented statementin the APSN. of financial position. impact Therefore to the the opening balance of the (Registered in Singapore under Societies Act, Cap 311 and the Charities Act, Cap 37) Reclassification of comparative figures 30. 30. New amended standards issue in but not effective yet (cont’d)

31. in 42

$ $ 72,750 81,000 78,000 2016 2016 153,750 101,874

on or afteron iods beginning 1 January 2017 1 January 2018 1 January 2018 1 January 2018 1 January 2019 Effective datefor per

00 ,000

9 $ $

72,0 81,000 72,500 2017 2017 202,974

tomers

as lessor –

(UEN : S75SS0058K)

Title Amendments FRS to Disclosure 7: Initiative Financial Instruments Revenue from Contracts Customers with Amendments to FRS 115: Clarifications to FRS Revenue115 from Contracts with Cus Leases NOTES TOTHE FINANCIAL STATEMENTS

FOR THE REPORTING YEAR ENDED 31 MARCH 2017 ASSOCIATION FOR PERSONS WITH SPECIAL NEEDS

Within one year After one but notyear more than 5 years Rental income for the year Commitments purchase to andplant equipment No.FRS 7 FRS 109FRS 115FRS 115FRS 116FRS For the current reporting year, new or revised Financial Reporting Standards in Singapore and the related Interpretations to Standards Council. None FRS of these bewill applicable theto reporting entity. (“INT FRS”) were issued by the Singapore Accounting The following new or revised related Financial Interpretations Reporting to Standards FRS in (“INT Singapore Council and FRS”) these will (“FRS”)only be effective for future reporting issued years. The and transfer to the applicable by the the Singapore new Accounting Standards or revised standards adjustments financial the to position, results of operations, cash or flows forfollowing the year. from the effective dates is not expected to result in material the financialthe statements are as follows: Operating lease income commitments income terms are negotiated for an average termyears. 2 of are for the investment properties. The lease rental Amounts committed at the end of the reporting year for future expenditure but not recognised At At the end of the reporting year the total of future minimum lease receivables committed under non -cancellable operating leases are as follows: (Registered in Singapore under Societies Act, Cap 311 and the Charities Act, Cap 37) This page is intentionally left blank. Capital commitments Operating lease income commitments Changes and adoption of financial reporting standards New amended standards in issue but not effectiveyet 28. 27. 29. 30.

98 APSN Annual Report 2016 This page is intentionally left blank. 900 New Upper Changi Road Singapore 467354 Tel: 6479 6252 Fax: 6479 6272 Email: [email protected] http://www.apsn.org.sg